Pinnocle Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $1,363,440 $45,254 $120,754 Total Activity 69,000 machine-hours 1700 orders 1,730 inspection-hours The company makes 490 units of product S78N a year, requiring a total of 740 machine-hours, 30 orders, and 10 inspection-hours per year. The product's direct materials cost is $50.61 per unit and its direct labor cost is $12.74 per unit. The product sells for $116.40 per unit. According to the activity-based costing system, the product margin for product $78N is: O $10,674.10 O $25,994.50. O $9.875.50 O $10,573.50