Question 4: Macaroon Corporation has provided the following data from its activity- based costing. | Activity Cost Pool Assembly Processing Orders Inspection Total Cost $ 383,180 $ 50,798 $ 106,110 Total Activity 23,000 Machine hours 1.100 Orders .620 Inspection Hours 1 Data concerning one of the company's products, product ABC, appear below. Selling Price Per Unit Direct Material Cost Per Unit Direct Labor Cost per Unit Annual Unit Production and Sales Annual Machine Hours Annual Orders Annual Inspection Hours $ 124.60 S 22.08 $ 45.77 210 | 320 A. Applying the activity based costing- system, determine the production margin for product ABC based on total assembly (2 marks), processing orders (2 marks) and inspection cost pool (2 marks) B. Compute the activity cost rate for product. (3 Marks) C. Compute the average cost of product ABC