Activity Cost Pool Assembly Processing orders Inspection Table 1 Total Cost S942.480 $ 85,050 $ 126,854 Total Activity 66,000 machine-hours 1.800 orders 1,820 inspection-hours Activity Cost Pool Assembly Processing orders Inspection Table 2 Total Cost Total Activity $ 1,114,920 57,000 machine-hours 47,016 1,800 orders $ 107,328 1,560 inspection hours Table 3 Costs: Factory Rent Factory Depreciation Factory Utilities Total $ 373.000 150,000 250,000 $ 773,000 Distribution of resource consumption: Total Factory Rent Factory Depreciation Factory Utilities Activity Cost Pools Fixing Cutting Polishing 60% 20% 35% 20% 45% 20% 60% 20% 20% 100% 100% 100%
Use Table 2 to answer this question. XYZ Corporation has provided the following data from its activity-based costing system (Table 2). The company makes 430 units of product ABA a year, requiring a total of 1,120 machine-hours, 35 orders, and 30 inspection-hours per year. The product's direct materials cost is $49.81 per unit and its direct labor cost is $12.34 per unit. The product sells for $130 per unit. According to the activity-based costing system, the product margin for product ABA is: h Select one: O a. $4,116.50. O b. $3,815.50. O c. $4,290.10. O d. $4,159.50. O e. none of the given answer.