Assume a company produces and selts only two products-14,000 units of Product A and 6,000 tinits of Product 8 . The selling peices are 565 per unt for Product A and $96 per unst for Product 8. Product As direct matetals and difect labor costs per unit are \$31 and $12 respectively. Product B's direct materials and direct labor costs per unit are $34 and $15, respectively. The company is considering implementing an activity based costing ( ABC ) system that allocates all of its manufacturing ovethead to three cost pools. The following additionat information is avallable for the company as a whiole and for Products A and B : Using the ABC system, what is the ptoduct margin for Product A