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

Activity Cost Pool	Overhead Cost				Total Activity
Assembly	$	383,180				23,000	machine hours
Processing orders	$	50,798				1,100	orders
Inspection	$	106,110				1,620	inspection hours

Data concerning one of the companys products, Product LM41, appear below.

Selling price per unit	$	124.60
Direct materials cost per unit	$	22.08
Direct labor cost per unit	$	45.77
Annual unit production and sales		210
Orders processed		80
Annual machine hours		320
Annual inspection hours		10

According to the activity-based costing system, the product margin for product LM41 is:

Multiple Choice

• $2,891.90

• $5,931.30

• $11,917.50

• $2,236.90

• $3,178.20