Quantum Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Overhead Cost Total Activity Assembly $ 1,114,920 57,000 machine hours Processing orders $ 47,016 1,800 orders Inspection $ 107,328 1,560 inspection hours The company makes 430 units of product R32E a year, requiring a total of 1,120 machine-hours, 40 orders, and 30 inspection-hours per year. The products 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 product R32E is:

Multiple Choice

• $4,116.50

• $29,132.50

• $6,180.50

• $5,161.30

• $4,981.00