please help with explanation

Bowman Specialists Inc. (BSI) manufactures specialized equipment for polishing optical lenses. There are two models-one (A-25) principally used for fine eyewear and the other (A-10) for lenses used in binoculars, cameras, and similar equipment. The manufacturing cost of each unit is calculated, using activity-based costing, for these manufacturing cost pools: Cost Pools Allocation Base Costing Rate 3.20 per part Materials handling Number of parts Manufacturing supervision Hours of machine time 23.20 per hour Number of parts 5.25 per part Assembly Machine setup 47.00 per setup Each setup Logged hours 41.00 per hour Inspection and testing Packaging 21.00 per hour Logged hours BSI currently sells the A-10 model for $1,700 and the A-25 model for $1,165. Manufacturing costs and activity usage for the two products follow: A-10 A-25 Direct materials $142.76 63.44 Number of parts 125 96 Machine-hours 7.2 4.8 Inspection time 1.4 0.80 Packing time 0.90 0.48 Setups 4.06 1.4 Required: 1. Calculate the product cost and product margin for each product. (Round your answers to 2 decimal places.) A-10 A-25 Product cost Product margin