Rosenbrook Corporation Has Provided the Following Data from Its Activity-Based

Multiple Choice

Rosenbrook Corporation has provided the following data from its activity-based costing system: $\begin{array}{rrl}\text { Activity Cost} & \text { Pool Total Cost } & \text { Total Activity }\\\text { Assembly }&\$ 477,900 & 29,500 \text { machine-hours } \\\text { Packaging }&\$ 35,400 & 1,200 \text { orders } \\\text { Shipping }&\$ 45,778 & 748 \text { shipments }\end{array}$ Data concerning one of the company's products appear below: $\begin{array}{ll}\text {Selling price per unit }&\$189.50\\\text {Direct materials cost per unit }&\$41.59\\\text {Direct labor cost per unit. }&\$38.21\\\text {Annual unit production and sales. }&280\\\text {Annual machine-hours. }&405\\\text {Annual orders. }&62\\\text {Annual shipments }&7\\\end{array}$

According to the activity-based costing system, the annual product margin for this product is:

A) $21,898
B) $30,716
C) $30,609
D) $24,155