TB MC Qu. 9-84 (Algo) Pinnocle Corporation has provided the... Pinnocle Corporation has provided the following data from its activity-based costing system: The company makes 410 units of product 578N a year, requiring a total of 640 machine-hours, 30 orders, and 15 inspection-hours per year. The product's direct materials cost is $51.09 per unit and its direct labor cost is $12.98 per unit. The product sells for $123.30 per unit. According to the activity-based costing system, the product margin for product S78N is: Multiple Choice $9,11010 $10,16610 $24,284,30 $10,505.10