A Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total CostTotal Activity Assembly $1,341,99066,600 machine-hours Processing orders $47,847.801,820 orders Inspection $147,0701,910 inspection-hours The company makes 1,080 units of product S78N a year, requiring a total of 2,010 machine-hours, 131 orders, and 35 inspection-hours per year. The product's direct materials cost is $58.32 per unit and its direct labor cost is $17.36 per unit. The product sells for $129.50 per unit. According to the activity-based costing system, the product margin for product S78N is what?