Rosenbrook Corporation has provided the following data from its activity-based costing system:

	Activity Cost Pool	Total Cost	Total Activity RM
	Assembly................................	RM710,770	37,000	machine-hours 9797.1
	Processing orders..................	RM39,690	1,800	Orders 1764
	Inspection...............................	RM119,116	1,940	inspection-hours 614

	Activity Cost Pool	Total Cost	Total Activity RM
	Assembly................................	RM710,770	37,000	machine-hours 9797.1
	Processing orders..................	RM39,690	1,800	Orders 1764
	Inspection...............................	RM119,116	1,940	inspection-hours 614

Data concerning one of the companys products, Product H73N, appear below:

	Selling price per unit................................................	RM320.00
	Direct materials cost per unit..................................	RM34.94
	Direct labor cost per unit.........................................	RM49.21
	Annual unit production and sales..........................	460
	Annual machine-hours.............................................	510
	Annual orders............................................................	80
	Annual inspections...................................................	10

According to the activity-based costing system, the product contribution margin for product H73N is:

A.

RM7,275.90

B.

RM8,142.00

C.

RM108,491.00

D.

RM100,349