Pinnocle Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $ 1,576,840 $ 98,490 $ 150,804 Total Activity 79,000 machine-hours 2,100 orders 2,130 inspection-hours 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: O $25,762.50. O $10,773.70 $10,313.70 O $8,897.70