6.

Donnati Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool	Total Cost			Total Activity
Assembly	$	456,500		25,000	machine-hours
Processing orders	$	100,338		2,100	orders
Inspection	$	152,510		2,020	inspection-hours

Data concerning one of the company's products, Product A43V, appear below:

Selling price per unit	$	128.60
Direct materials cost per unit	$	22.48
Direct labor cost per unit	$	46.37
Annual unit production and sales		410
Annual machine-hours		520
Annual orders		180
Annual inspection-hours		50

According to the activity-based costing system, the product margin for Product A43V is: