The Following Information Pertains to the EWIN Company’s Three Products

The following information pertains to the EWIN Company’s three products:
$\begin{array}{lccc}&\underline{M}&\underline{N}&\underline{O}\\ \text { Unit sales per month } & 9.000 & \underline{14,000} & 8,00 \\ \text { Selling price per unit } & \$ 6.00 & \$ 11.25 & \$ 7.5 \\ \text { Variable costs per unit } & 3.00 & 9.00 & 7 .00 \\ \text { Unit contribution margin } & \$ 3.00 & \$ 2.25 & \$0 .50 \\ \text { Batches } & 5 & 10 &5 \\ \text { Setups } & 6 & 3 &1 \\\\\text { Direct fixed costs }\\\text { Advertising } & \$ 3,000 & \$ 2,000 & \$ 1,000 \\\text { Supervision } & 5,000 & 5,000 & 5,000\\\text { Common fired costs }\end{array}$


$\begin{array}{lrrr}\end{array}$
Inspecting products ($10,000)
Materials handling ($4,000)
Customer service ($5,000)
Plant depreciation ($6,000)
General administration ($8,000)
-Refer to the figure.When EWIN converted over to ABC it discovered the following: What would be the product margin for product M using ABC?

A) $9,000
B) $13,840
C) $19,000
D) $27,000