Geralt of Rivia Corporation uses activity-based costing in the production of crossbows and maces. Geralt of Rivia groups overhead costs into three activity cost pools: Mining, Transporting, and Other. The totals are shown below: Mining Transporting Other $ 5880 $ 33,600 $ 12,100 Machine-Hours(MH) are used to assign Mining costs to products, batches are used to assign Transporting costs to products. Other costs are not assigned to products. Activity data is presented below: MHS (Mining) 11,400 Crossbows Maces Total Batches (Transporting) 800 800 1600 600 12.000 Geralt of Rivia corporation also provides the following information it uses to determine product margins. Sales (total) Direct materials (total) Direct labor (total) Crossbows $86,300 $30,200 $29,500 Maces $98,400 $33,100 $43,400 What is the product margin for Maces under activity based costing? $26,600 $4214 $21.900 54806