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

Activity Cost Pool	Total Cost	Total Activity
Assembly	$1,668,848	59,200	machine-hours
Processing orders	$57,098.80	2,090	orders
Inspection	$140,544	1,920	inspection-hours

The company makes 1,310 units of product S78N a year, requiring a total of 1,870 machine-hours, 97 orders, and 35 inspection-hours per year. The product's direct materials cost is $54.32 per unit and its direct labor cost is $15.89 per unit. The product sells for $122.50 per unit.

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

A $68,499.90

B $10,572.56

C $13,222.60

D $13,134.56