Quantum Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Overhead Cost $1,114,920 $ 47,016 $ 107,328 Total Activity 57,000 machine hours 1,800 orders 1,560 inspection hours The company makes 340 units of product J71B a year, requiring a total of 980 machine-hours, 36 orders, and 22 inspection-hours per year. The product's direct materials cost is $27.50 per unit and its direct labor cost is $18.10 per unit. According to the activity- based costing system, the total cost for producing the 340 units of the J710 product is: Multiple Choice $15,504.00 0 $30,972.72 0 $37,126.72 0 $21,622.72 0 $17,957.92