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

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 W26B 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 $52.21 per unit and its direct labor cost is $17.15 per unit. The product sells for $112.50 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.)

• $13,694.97

• $53,062.20

• $16,467.87

• $16,713.90