Forrer Company has two products: A and B. The annual production and sales level of Product A is 18,188 units. The annual production and sales level of Product B is 31,652. The company uses activity-based costing and has prepared the following analysis showing the estimated total cost and expected activity for each of its three activity cost pools. (Note that the information provided above is the same as that provided for the previous question.) Activity @ Estimated Expected Activi POOl M Product A Product B Activity 1 $ 80,000 200 800 Activity 2 360,000 600 5,400 Activity 3 58,400 1,000 500 The following information is also available: Sales price per unit $100.00 Direct material per unit 20.00 Direct labor per unit 10.00 Compute the prot margin for Product B using activity-based costing