Question - Rosenbrook Corporation has provided the following data from its activity-based costing system:
Activity Cost Pool Total Cost Total Activity
Assembly $710,770 37,000 machine-hours
Processing orders $39,690 1,800 orders
Inspection $119,116 1,940 inspection-hours
Data concerning one of the company's products, Product H73N, appear below:
Selling price per unit $125.10
Direct materials cost per unit $34.94
Direct labor cost per unit $49.21
Annual unit production and sales 460
Annual machine-hours 510
Annual orders 80
Annual inspections 10
According to the activity-based costing system, the product margin for product H73N is: