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

Activity Cost Pool Total Cost Total Activity

Assembly $368,000 23,000 machine hours

Processing Orders $ 50,600 1,100 orders

Inspection $107,250 1,650 inspection-hours

Data concerning one of Rosemarys products is given below:

Selling price $165.00 per unit

Direct materials cost $ 33.00 per unit

Direct labor cost $ 42.00 per unit

Annual production and sales 4,000 units

Annual machine hours 11,500 MHs

Annual orders 440 orders

Annual inspection hours 495 hours

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

The answer is $123,585