Spendlove Corporation has provided the following data from its activity-based costing system: Total Cost $1,668,848 $57,098.80 Total Activity 59,200 machine-hours Assembly Processing 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.) $13134.56 O $68,499.90 o $10,572.56 $13.222.60