Assume a company produces and sells only two products-14.000 units of Product A and 6,000 units of Product B. The selling prices are $65 per unit for Product A and $96 per unit for Product B. Product A's direct materials and direct labor costs per unit are $34 and $12, respectively. Product B's direct materials and direct labor costs per unit are $34 and $15, respectively. The company uses a plantwide overhead rate based on direct labor dollars. It is considering implementing an activity-based costing (ABC) system that allocates all of its manufacturing overhead to three cost pools. The following additional information is available for the company as a whole and for Products A and B: Activity Cost Pool Machining Machine setups Product design Activity Measure Machine-hours Number of setups Number of products Estimated Overhead Cost $ 3 300,000 $ 150,00 $ 8 , Expected Activity 15,000 MH 200 Setups 2 Products Product A Product B Activity Measure Machine-hours Number of setups Number of products 9,000 5e 6,000 150 1 1 Using the company's plantwide approach, the product margin for Product A is closest to (Round your intermediate calculations to 2 decimal places.): (0) O $(13,200) (0) O $(15,200) $(78,400) O $(3,200)