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

Activity Cost Pool	Total Cost	Total Activity
Assembly	$1,210,110	57,000	machine-hours
Processing orders	$68,161.20	2,370	orders
Inspection	$153,450	1,980	inspection-hours

The company makes 760 units of product S78N a year, requiring a total of 1,610 machine-hours, 106 orders, and 36 inspection-hours per year. The product's direct materials cost is $59.86 per unit and its direct labor cost is $17.35 per unit. The product sells for $145.40 per unit.

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

$51,824.40

$14,854.10

$14,595.54

$11,805.54