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

$\backslash$table$[[$Activity Cost Pool,Total Cost,Total Activity$],[$Assembly$,$$$1,643,324,62,200$ machine$-$hours$],[$Processing orders,$$57,859,1,970$ orders$],[$Inspection$,$$$106,860,1,560$ inspection$-$hours$]]$

The company makes $500$ units of product W$26$B a year, requiring a total of $1,770$ machine$-$hours, $103$ orders, and $39$ inspection$-$hours per year. The product's direct materials cost is $$58\mathrm{.}42$ per unit and its direct labor cost is $$14\mathrm{.}59$ per unit. The product sells for $$185\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

$$56,24500$

$$3,784\mathrm{.}99$

$$6,810\mathrm{.}10$