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Brisky Corporation uses activitybased costing to compute product margins. In the rst stage. the activitybased costing system allocates two overhead accountsequipment depreciation and supervisory expenseto three activity cost poolsMachining, Order Filling, and Other-based on resource consumption. Data to perform these allocations appear below: Equipment depreciatlon $23,000 Supervisory expense $12,000 Distribution of Resource Consumption Across Activity Cost Pools: Is.=-2l mm_ In the second stage. Machining costs are assigned to products using machine-hours {MHs] and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Overhead costs: I r1-..\" a _: an EEE Luna \\ Activity: Orders (Order MHs (Machining) Filling) Product 13 6,250 145 Product US 23,400 1,000 Total 29,650 1,145 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Sales and Direct Cost Data: Product 13 Product U8 Sales (total) $67,200 $63,300 Direct materials (total) $31,700 $15,600 Direct labor (total) $23,100 $31,300 What is the product margin for Product 13 under activity-based costing? (Round your intermediate calculations to 2 decimal places and final answer to the nearest dollar amount.)