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

Activity Cost Pool	Total Cost	Total Activity
Assembly	$1,307,660	60,400	machine-hours
Processing orders	$53,084.00	1,840	orders
Inspection	$157,040	2,080	inspection-hours

The company makes 1,120 units of product S78N a year, requiring a total of 1,700 machine-hours, 89 orders, and 32 inspection-hours per year. The product's direct materials cost is $49.45 per unit and its direct labor cost is $21.45 per unit. The product sells for $115.40 per unit.

According to the activity-based costing system, the product margin for product S78N is: (Round your intermediate calculations to 2 decimal places.)

$10,467.35

$10,619.00

$49,840.00

$8,051.35