Feldpausch Corporation has provided the following data from its activity-based costing system: 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 W26B 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 $58.42 per unit and its direct labor cost is $14.59 per unit. The product sells for $185.50 per unit. According to the activity-based costing system, the product margin for product W26B is: (Round your intermediate calculations and final answers to 2 decimal places.)

• $6,456.49

• $56,245.00

• $3,784.99

• $6,810.10