Pinnocle Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool	Total Cost			Total Activity
Assembly	$	1,174,800		60,000	machine-hours
Processing orders		39,255		1,500	orders
Inspection		104,728		1,520	inspection-hours

The company makes 400 units of product S78N a year, requiring a total of 650 machine-hours, 30 orders, and 15 inspection-hours per year. The product's direct materials cost is $49.89 per unit and its direct labor cost is $12.38 per unit. The product sells for $115.80 per unit.

According to the activity-based costing system, the product margin for product S78N is:

$7,651.50.

$21,412.00.

$7,899.90.

$6,866.40.