Donnati Corporation has provided the following data from its activity-based costing system:Activity Cost PoolTotal CostTotal ActivityAssembly$383,180 23,000machine-hoursProcessing orders$50,798 1,100ordersInspection$106,110 1,620inspection-hoursData concerning one of the company's products, Product A43V, 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 Annual machine-hours 320 Annual orders 80 Annual inspection-hours 10 According to the activity-based costing system, the product margin for Product A43V is:
A. $11,917.50.
B. $5,931.30.
C. $2,236.90.
D. $2,891.90.
Answer: C
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