Using activity-based costing system, compute the product margin of WD40 per unit

ISQUID Corp. has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Inspection P82,767 1,410 inspection hours Processing Orders P60,896 1,600 orders Assembly P436,240 28,000 machine hours The Company makes 230 units of product of WD40 a year, requiring a total of 480 machine-hour, 50 orders, and 30 inspection-hours per year. The products direct materials costs are Pi2.70 per unit and its direct labor cost is P45.93 per units. The product sells for P126.60 per unit. Using activity-based costing system, compute the product margin of WD40 per unit