Distribution of Resource Consumption Across Activity Cost Pools: In the second stage, Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are Activity: Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Sales and Direct Cost Data: What is the product margin for Product W1 under activity-based costing? Multiple Choice $7,996 $23,356 $12,800 $35,200