$11,373.15 Inspection Processing orders Assembly Activity Cost Pool 3.33 points value: $13,279.60 $45,431.10 $13,659.15 intermediate calculations to 2 decimal places.) cost is $17.21 per unit. The product sells for $115.45 per unit. $194,310 54,553.80 $1,150,100 Total Cost According to the activity-based costing system, the product margin for product S78N is: (Round your and 30 inspection-hours per year. The product's direct materials cost is $52.35 per unit and its direct labor The company makes 990 units of product S78N a year, requiring a total of 1,610 machine-hours, 65 orders, 550 1,860 62,000 Spendlove Corporation has provided the following data from its activity-based costing system: inspection-hours orders machine-hours