The company makes $1,080$ units of product W$26$B a year, requiring a total of $2,010$ machine$-$hours, $131$ orders, and $35$ inspection$-$hours per year. The

product's direct materials cost is $$58\mathrm{.}32$ per unit and its direct labor cost is $$17\mathrm{.}36$ per unit. The product sells for $$129\mathrm{.}50$ per unit.

According to the activity$-$based costing system, the product margin for product W$26$B is:

Note: Round your intermediate calculations and final answers to $2$ decimal places.

Multiple Choice

$$14,180\mathrm{.}11$

$$58,125\mathrm{.}60$

$$11,485\mathrm{.}11$

$$14,929\mathrm{.}10$