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

Activity Cost Pool	Total Cost			Total Activity
Assembly	$	1,448,320		73,000	machine-hours
Processing orders		71,765		1,550	orders
Inspection		110,916		1,580	inspection-hours

The company makes 390 units of product S78N a year, requiring a total of 620 machine-hours, 40 orders, and 20 inspection-hours per year. The product's direct materials cost is $50.93 per unit and its direct labor cost is $12.90 per unit. The product sells for $122.30 per unit.

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

A) $8650.50

B) $22,803.30

C) $7,246.50

D) $9,098.50