Utilizing the activity-based costing system information provided below, select the correct product margin. Total Activity Activity Cost Pool Assembly Processing orders 5,000 machine-hours Total Cost $600,000 $300,000 $200,000 500 orders Inspection 400 inspection-hours The company makes 5,000 units of Product XYZ a year, requiring a total of 1,000 machine-hours, 10 orders, and 10 inspection-hours per year. The product's direct materials cost is $100.00 per unit and its direct labor cost is $50.00 per unit. The product sells for $200.00 per unit. $119,000 $249,780 $140,000 $249,400