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 $ 4,500 Supervising $26,640 Other $11,700 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. Product MO Product M5 MHS (Processing) 9,500 500 10,000 Batches (Supervising) 600 600 1,200 Total Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Sales (total) Direct materiala (total) Direct labor (total) Product Product MO M5 $83,100 $96,400 $29,800 $32,700 $29,100 $ 43,000 What is the product margin for Product M5 under activity based costing