Spendlove Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $1,586,690 66,500 machine-hours Processing orders $70,578.60 2,370 orders Inspection $124,500 1,660 inspection-hours The company makes 600 units of product S78N a year, requiring a total of 2,030 machine-hours, 108 orders, and 33 inspection-hours per year. The product's direct materials cost is $52.59 per unit and its direct labor cost is $19.32 per unit. The product sells for $175.60 per unit. According to the activity-based costing system, the product margin for product S78N is: (Round your intermediate calculations to 2 decimal places.) $11,303.20 $8,086.96 $10,561.96 $62,214.00