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

Activity Cost Pool

Assembly.

$\backslash$table$[[$Total Cost,Total Activity$],[$$$436,240,28,000,$machine$-$hours$],[$$$60,896,1,600,$orders$],[$$$82,767,1,410,$inspection$-$hours$]]$

Processing orders

Inspection $q,$ $$82,767$

$1,410$

inspection$-$hours

The company makes $230$ units of product F$60$N a year, requiring a total of $480$ machine$-$hours, $50$ orders, and $30$ inspection$-$hours per year. The product's direct materials cost is $$12\mathrm{.}70$ per unit and its direct labor cost is $$45\mathrm{.}93$ per unit. The product sells for $$126\mathrm{.}60$ per unit.

According to the activity$-$based costing system, the product margin for product F $60$ N is:

A$)$ $$6,251\mathrm{.}70$ per unit

B$)$ $$4,490\mathrm{.}70$ per unit

C$)$ $$6,393\mathrm{.}70$ per unit

D$)$ $$15,633\mathrm{.}10$ per unit

$\backslash$table$[[$STEP $1$: COMPUTE FOR THE COST RATES$],[$ACTIVITY COST POOL,TOTAL COST,TOT ACTIVITY,COST RATES$],[,,,],[,,,],[,,,],[$STEP $2$: COMPUTE FOR THE COST OF THE PRODUCT,$],[,,,],[,,,],[,,,],[,,,],[,,,],[,,,],[,,,],[$STEP $3$: COMPUTE FOR THE PRODUCT MARGIN$/$GROSS PROFIT$],[,,,],[$SALES$,,,],[$COST OF SALES,,,$],[$GROSS PROFIT,,,$]]$