Help Saw A company produces and sells two products-14,000 units of Product A and 6,000 units of Product B. The selling prices are $65 per unit for Product A and $96 per unit for Product B. Product A's direct materials and direct labor costs per unit are $31 and $12, respectively, Product B's direct materials and direct labor costs per unit are $34 and $15, respectively. The company is considering implementing an activity based costing (ABC) system that allocates all of its manufacturing overhead to three cost pools. The following additional information is available for the company as a whole and for Products and B: 23 Activity Cost Pool Machining Machine setups Product design Estimated Overhead Activity Manure Cost Machine-hours 300,000 Number of setups 150,000 Number of $ 78,000 products Expected Activity 15,000 MH 200 Setupa 2 Products Product A 9,000 Activity Measure Machine-hours Number of setups Number of products 50 Product B 6,000 150 1 1 Using the ABC system, what is the product margin for Product A