Feldpausch Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $ 1,607,760 60,900 machine-hours Processing orders $ 62,909 2,150 orders Inspection $ 151,200 2,160 inspection-hours The company makes 1,020 units of product W26B a year, requiring a total of 2,110 machine hours, 87 orders, and 32 inspection-hours per year. The product's direct materials cost is $54.49 per unit Direct labor cost is $17.21 per unit. The product sells for $136.50 per unit. . According to the activity-based costing system, the product margin for product W26B is: According to the activity-based costing system, the product margin for product W26B is: $5,606.38 $66,096.00 $7,846.38 $8,152.00