overhead costs have already been allocated to the three activity cost pools

Processing 54,900 Supervising 534.200 Other $11.200 Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the nur products Activity data appear below: MHs (Processing) Batches (Supervisingi Collagen 13,300 900 Crocin 700 900 Total 14,000 1.800 Finally, sales and direct cost data are combined with Processing and supervising costs to determine product margins. Collagen Crocin Sales (total) $ 81,000 $93.900 Direct materials (total) $ 29,300 $ 32,200 Direct labor (total) $ 28,600 $ 42,500 What is the product margin for Crocin under activity-based costing? $76,800 $1,855 $2.100 $18,955