U 25 MSFT Corp. provides the following data from its activity-based costing (ABC) systeme Activity Pool Total Cost Total Activity 75,000 machine Assembly $1.200,000 hours Machine Setups $155,000 10,000 setups The company produces and sells 5,545 units of Product XL per year, requiring a total of 10,000 machine hours and 1,000 setups per year. Direct materials cost for Product XL is $25 per unit and direct labor cost is $60 per unit. The product sells for $299 per unit. According to the ABC system, the total product cost for Product Lis: $175,500 $332.700 O $648,825 $1,355,000 None of the above