Feldpausch Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity
Assembly $ 1,372,578 61,800 machine-hours
Processing orders $ 63,235 2,010 orders
Inspection $ 151,316 2,090 inspection-hours
The company makes 600 units of product W26B a year, requiring a total of 1,200 machine-hours, 78 orders, and 34 inspection-hours per year. The product's direct materials cost is $49.55 per unit and its direct labor cost is $12.44 per unit. The product sells for $128.70 per unit.
According to the activity-based costing system, the product margin for product W26B is: (Round your intermediate calculations and final answers to 2 decimal places.)
a. $8,458.52
b. $10,920.12
c. $40,026.00
d. $10,912.40