Mirabile Corporation uses activity based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools Processing, Supervising and other. The costs in those activity cost pools appear below: Processing 3,800 Supervising 23,800 Other $ 10,400 Processing costs are assigned to products using machine hours (MHS) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below. MHS (Processing) Batches (Supervising) Product MO 9,700 500 Product M5 300 500 Total 10,000 1,000 Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Product MO Product MS Shes (total) $70G 0910 Direct materials (total S2150GS Direct labore 127.500 700 What is the product margin for product MS under activity based costing? 52.686 $18.000 516,800 14786