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

Activity Cost Pool	Total Cost			Total Activity
Assembly	$	1,195,600		61,000	machine-hours
Processing orders		41,952		1,600	orders
Inspection		111,780		1,620	inspection-hours

The company makes 410 units of product S78N a year, requiring a total of 660 machine-hours, 40 orders, and 20 inspection-hours per year. The product's direct materials cost is $49.97 per unit and its direct labor cost is $12.42 per unit. The product sells for $116.30 per unit.

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

Multiple Choice

• $22,103.10.

• $8,118.30.

• $7,787.10.

• $6,738.30.