Carwell Corporation has provided the following data from its activity-based costing system: The company makes 475 units of product W32B a year, requiring a total of 620 machine-hours, 65 orders, and 35 inspection-hours per year. The product's direct materials cost is $42.30 per unit. labor cost is $42.25 per unit. The product sells for $120.00 per unit. According to the activity-based costing system, the product margin for product W328 is: $6,444.70 $4,774.25 $3,384.70 $16,675.60