Donnati Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool	Total Cost			Total Activity
Assembly	$	415,382		23,900	machine-hours
Processing orders	$	72,695		1,550	orders
Inspection	$	126,000		1,800	inspection-hours

Data concerning one of the company's products, Product A43V, appear below:

Selling price per unit	$	126.40
Direct materials cost per unit	$	22.26
Direct labor cost per unit	$	46.04
Annual unit production and sales		300
Annual machine-hours		410
Annual orders		125
Annual inspection-hours		28

According to the activity-based costing system, the product margin for Product A43V is:

a) 13,221.70

b) 3,208.40

c) 6,580.40

d) 2,481.70