Wadsworth Industries manufactures small appliances and uses an activity-based

costing system. Information from its system for the year for all products​ follows:

Activity cost pool Total Cost Total Activity

Assembly 460,000 23,000 machine hours
Inspection 297,500 8,500 inspection hours
Packaging 19,200 1,600 orders

Wadsworth makes 775 of its stand mixers a​ year, which requires a total of 25 machine​ hours, 10 inspection​ hours, and 12 orders. The stand mixer requires​ $15.00 in direct materials per unit and​ $11.50 in direct labor per unit. The stand mixer sells for​ $120 per unit. What is the profit margin in total for the stand​ mixer?

A. $26.50
B. ​$20,537.50
C. ​$71,468.50
D. ​$91,979.50