27) Spendlove Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $1,341,408 62,800 machine-hours Processing orders $67,522.00 2,450 orders Inspection $123,120 1,620 inspection -hours The company makes 440 units of product S78N a year, requiring a total of 1,830 machine-hours, 106 orders, and 37 inspection-hours per year. The product's direct materials cost is $52.67 per unit and its direct labor cost is $12.32 per unit. The product sells for $181.00 per unit. According to the activity-based costing system, the product margin for products S78N is: (Round your intermediate calculations to 2 decimals)