Feldpausch Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool	Total Cost	Total Activity
Assembly	$ 1,660,260	59,000	machine-hours
Processing orders	$ 69,456	2,290	orders
Inspection	$ 126,338	1,810	inspection-hours

The company makes 780 units of product W26B a year, requiring a total of 1,140 machine-hours, 64 orders, and 36 inspection-hours per year. The product's direct materials cost is $58.21 per unit and its direct labor cost is $14.69 per unit. The product sells for $124.00 per unit.

According to the activity-based costing system, the product margin for product W26B is:

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

Multiple Choice

$5,837.28

$3,324.48

$5,265.60

$39,858.00