Finally,sales and direct cost data are combined with Machining and Order Filling costs to determine product margins Sales and Direct Cost Data: Product Product Sales (total) Direct materials (total) Direct labor (total) 78,508 63,60e 34,70 23,588 $ 21,600 $34,800 What is the product margin for Product W1 under activity-based costing? (Round your intermediate calculations to 2 decimal places.) $11,266 $2,734 $7,486 $6,706