Fast Eddies Cycle Enterprises has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $1,114,920 57,000 machine hours Process Orders $47,016 1,800 orders Inspection $107,328 1,560 inspection hours The company makes 430 units of left-handed gzinter pins a year, requiring a total of 1,120 machine-hours, 40 orders, and 30 inspection-hours per year. The product's direct materials cost is $49.81 per unit and its direct labor cost is $12.34 per unit. The product sells for $129.90 per unit. According to the activity-based costing system, the product margin for left-handed gzinter pins is: $6,180.50 $5,161.30 $29,132.50 $4,116.50