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

$\backslash$table$[[$Activity Cost Pool,Total Cost,Total Activity$],[$Assembly$,$$$1,471,965,60,500$ machine$-$hours$],[$Processing orders,$$54,224,1,850$ orders$],[$Inspection$,$$$152,154,2,140$ inspection$-$hours$]]$

The company makes $1,230$ units of product W$26$B a year, requiring a total of $1,380$ machine$-$hours, $103$ orders, and $39$ inspection$-$hours per year. The product's direct materials cost is $$52\mathrm{.}21$ per unit and its direct labor cost is $$17\mathrm{.}15$ per unit. The product sells for $$112\mathrm{.}50$ per unit.

According to the activity$-$based costing system, the product margin for product W$26$B is:

Note: Round your intermediate calculations and final answers to $2$ decimal places.

Multiple Choice

$$ $$13,694\mathrm{.}97$

$$ $$16,467\mathrm{.}87$

$$ $$53,062\mathrm{.}20$

$$ $$16,713\mathrm{.}90$