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

Activity Cost Pool	Total Cost			Total Activity
Assembly	$	1,384,600		70,000	machine-hours
Processing orders	$	48,006		1,800	orders
Inspection	$	127,917		1,830	inspection-hours

The company makes 500 units of product S78N a year, requiring a total of 750 machine-hours, 40 orders, and 10 inspection-hours per year. The product's direct materials cost is $50.69 per unit and its direct labor cost is $12.78 per unit. The product sells for $116.20 per unit.

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

Multiple Choice

• $26,365.00.

• $10,831.00.

• $10,463.20.

• $9,764.20.