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

Activity Cost Pool	Total Cost		Total Activity
Assembly	$	1,150,100	62,000	machine-hours
Processing orders	$	54,554	1,860	orders
Inspection	$	194,310	2,550	inspection-hours

The company makes 990 units of product W26B a year, requiring a total of 1,610 machine-hours, 65 orders, and 30 inspection-hours per year. The product's direct materials cost is $52.35 per unit and its direct labor cost is $17.21 per unit. The product sells for $115.45 per unit.

According to the activity-based costing system, the product margin for product W26B is: (Round your intermediate calculations and final answers to 2 decimal places.)

(A) $11,373.15

(B) $45,431.10

(C) $13,659.15

(D) $13,279.60