Question: Spendlove Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $1,317,576 61,800 machine-hours Processing orders

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

Activity Cost Pool	Total Cost	Total Activity
Assembly	$1,317,576	61,800	machine-hours
Processing orders	$62,709.20	2,110	orders
Inspection	$168,315	2,290	inspection-hours

The company makes 940 units of product S78N a year, requiring a total of 1,970 machine-hours, 120 orders, and 34 inspection-hours per year. The product's direct materials cost is $57.65 per unit and its direct labor cost is $12.48 per unit. The product sells for $128.50 per unit.

According to the activity-based costing system, the product margin for product S78N is:

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