Spendlove Corporation has provided the following data from its activity-based costing system: The company makes 990 units of product S78N a year, requiring a total of 1.610 machine-hours. 65 orders, and 30 inspection-hours per year The product's direct materials cost is $52.35 per unit and its direct labor cost is $17.21 per unit. The product sells for $115.45 per unit. According to the activity-based costing system, the product margin for product S78N is: (Round your intermediate calculations to 2 decimal places.) $13,659.15 $45,431.10 $13,279.60 $11,373.15