Pinnocle Corporation has provided the following data from its activity-based costing system: The company makes 450 units of product S78N a year, requiring a total of 680 machine-hours, 40 orders, and 20 inspection-hours per year. The product's direct materials cost is $51.41 per unit and its direct labor cost is $13.14 per unit. The product sells for $121.80 per unit. According to the activity-based costing system, the product margin for product S78N is: Multiple Choice $8,897.70. $25,762.50. $10,313.70. $10,773.70. Chang Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a ollowing data: 33,000 The company is considering using a variation of activity-based costing to determine its unit product costs for external reports. Data for this proposed activity-based costing system appear below: proposed activity-based costing system appear below: \begin{tabular}{lrrr} & \multicolumn{3}{c}{ Expected Activity } \\ \cline { 2 - 4 } & Plain & Fancy & Total \\ DLHs & 18,000 & 15,000 & 33,000 \\ Setups & 1,272 & 808 & 2,080 \\ Part types & 644 & 290 & 934 \\ \hline \end{tabular} The manufacturing overhead that would be applied to a unit of product Fancy under the activity-based costing system is closest to: Multiple Choice $74.55. $9.60. $32.00