Managerial Accounting Help?

Kraska Corporation has provided the following data from its activity-based costing system:
Activity Cost Pool Total Cost Total Activity
Assembly $443,100 35,000 machine-hours
Processing orders $32,930 1000 orders
Inspection $106,596 1,410 inspection-hours
Data concerning one of the company’s products, Product O11W, appear below:
Selling price per unit $88.20
Direct materials cost per unit $15.62
Direct labor cost per unit $12.80
Annual unit production and sales 300
Annual machine-hours 870.0
Annual orders 90
Annual inspection-hours 30
According to the activity?based costing system, the product margin for product O11W is:
A. $4,651.80
B. $1,688.10
C. $17,934.00
D. $3,956.10

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