Brisky Corporation uses activity-based costing to compute product margins. In the first stage, the activity- based costing system allocates two overhead accounts-equipment depreciation and supervisory expense-to three activity cost pools-Machining, Order Filling, and Other-based on resource consumption. Data to perform these allocations appear below: Overhead costs: Equipment depreciation Supervisory expense $73,000 $10,900 Distribution of Resource Consumption Across Activity Cost Pools: Activity Cost Pools Machining Order Filling Other Equipment depreciation 0.60 0.30 0.10 Supervisory expense 0.60 0.20 0.20 In the second stage, Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity: Product 13 Product U8 Total MHs (Machining 5,720 16,500 22,220 Orders (Order Filling) 114 980 1,094 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Sales and Direct Cost Data: Sales (total) Direct materials (total) Direct labor (total) Product 13 $78,500 $34,700 $21,600 Product U8 $63,600 $23,500 $34,800 What is the product margin for Product 13 under activity-based costing? (Round your intermediate calculations to 2 decimal places and final answer to the nearest dollar amount.) O $11,266 O $6,706 0 $2,734 O $7,486