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

Activity Cost Pool	Total Cost	Total Activity
Assembly	$1,495,676	58,700	machine-hours
Processing orders	$53,658.00	1,800	orders
Inspection	$147,420	2,100	inspection-hours

The company makes 770 units of product S78N a year, requiring a total of 1,800 machine-hours, 48 orders, and 35 inspection-hours per year. The product's direct materials cost is $51.46 per unit and its direct labor cost is $13.35 per unit. The product sells for $135.40 per unit.

According to the activity-based costing system, the product margin for product S78N is: (Round your intermediate calculations to 2 decimal places.)

	$7,059.42
	$4,602.42
	$54,354.30
	$6,033.30