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Spendlove Corporation has provided the following data from its activity -based costing system: The company makes 430 units of product S78N a year, requiring a total of 1,120 machine- hours, 40 orders, and 30 inspection- hours per year. The product's dir ect materials cost is $49.81 per unit and its direct labor cost is $12.34 per unit. The product sells for $129.90 per unit. According to the activity -based costing system, the product margin for product S78N is:
A) $4,116.50B) $29,132.50C) $6,180.50D) $5,161.30
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