Food Company has provided the following data from its activity-based costing system: Activity Cost Pool Cost Pool Rate Assembly $15 per machine hour Order Processing $75 per order Inspection $20 per inspection hour The company makes and sells 400 units of product EFG in year 1, requiring a total of 2,000 machine hours, 50 orders, and 25 inspection hours for the year. The product's direct material cost is $50 per unit and its direct labor cost is $32 per unit. The product sells for $200 per unit. According to the activity-based costing system, what is the product margin for product EFG?

$32.38 per unit

$64.38 per unit

$82.00 per unit

$115.38 per unit