Processing costs are assigned to products using machine-hours (MHs) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below: MHS Batches (Processing) (Supervising) Product MO 12, 825 950 Product M5 675 950 Total 13, 500 1, 900 Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins. Product Product MO M5 4 Sales (total) $88, 700 $99, 900 Direct materials (total) $30, 500 $33, 400 Direct labor (total) $29, 800 $43, 700 What is the product margin for Product M5 under activity-based costing