Stroth Corporation uses activity-based costing to compute product margins. Stroth Corporation manufactures and sells only two products-C4 and L4. Overhead costs have already been allocated to the company's three activity cost pools-Machining, Order Filling, and Other. The costs in those activity cost pools appear below: Machining $%5.400 Order filling $2,500 Other $13,100 Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data appear below: MHs (Machining) Orders (Order filling) Product C4 9,800 500 Product L4 200 500 Finally, sales and direct cost data product margins. are combined with Machining and Order Filling costs to determine Product C4 $46,900 , $15,100 Product L4 Sales (total) Direct materials (total) Direct labor (total $25,300 $11,500 $22,300 $10,900