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

Activity Cost Pool	Total Cost	Total Activity
Assembly	$1,598,350	65,000	machine-hours
Processing orders	$52,752.80	1,840	orders
Inspection	$136,818	1,980	inspection-hours

The company makes 840 units of product S78N a year, requiring a total of 1,910 machine-hours, 43 orders, and 32 inspection-hours per year. The product's direct materials cost is $49.59 per unit and its direct labor cost is $17.67 per unit. The product sells for $134.20 per unit.

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

$8,029.89

$7,051.50

$56,229.60

$5,818.69