Hudson Corporation, a manufacturer of a variety of products, uses an

activitybased

costing system. Information from its system for the year for all products follows:

Activity cost pool	Total cost	Total activity
Assembly	$584,200	24,000	machinehours
Inspection	$342,900	8,500	inspectionhours
Packaging	$24,300	1,600	order

The company makes 430 of its product B63 a year, which requires a total of 31 machine hours, 12 inspection hours, and 21 orders. Product B63 requires $45.70 in direct materials per unit and $57.20 in direct labor per unit. Product B63 sells for $285 per unit. What is the profit margin in total for Product B63? (Round all answers to two decimal places.)

A.

$43,958.75

B.

$102.23

C.

$76,745.38

D.

$120,889.48