Quantum Corporation has provided the following data from its activity-based costing system: Overhead Cost Activity Cost Pool Assembly Processing orders Inspection $1,114,920 47,016 $ Total Activity 57,000 machine hours 1,800 orders 1,560 inspection hours $ 107,328 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 product's 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 profit for product R32 is: $4,116.50 $29.132.50 $6,180.50 $5,161.30 Overhead Cost KUWA Pool Assembly Processing orders Inspection $1,114,920 $ 47,016 Total Activity 57,000 machine hours 1,800 orders inspection 1,560 hours $ 107,328 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 product's 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 profit for product R32E is: $4,116.50 $29,132.50 $6,180.50 $5,161.30 $4,981.00