Pinnocle Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $1,174,800 39,255 104,728 Total Activity 60,000 machine-hours 1,500 orders 1,520 inspection-hours The company makes 400 units of product S78N a year, requiring a total of 650 machine-hours, 30 orders, and 15 inspection- hours per year. The product's direct materials cost is $49.89 per unit and its direct labor cost is $12.38 per unit. The product sells for $115.80 per unit. According to the activity-based costing system, the product margin for product S78N is: () $7,651.50. (0) $6,866.40. $21,412.00. $7,899.90