Assume a company produces and sells only two products:

• 14,000 units of Product A
• 6,000 units of Product B.

The selling prices are:

• $65 per unit for Product A
• $96 per unit for Product B.

Product As direct materials and direct labor costs per unit are $30 and $12, respectively.

Product Bs direct materials and direct labor costs per unit are $34 and $15, respectively.

The company is considering implementing an activity-based costing (ABC) system that allocates all of its manufacturing overhead to three cost pools. The following additional information is available:

Activity Cost Pool	Activity Measure	Estimated Overhead Cost			Expected Activity
Machining	Machine-hours	$	300,000		30,000	MH
Machine setups	Number of setups	$	150,000		200	Setups
Product design	Number of products	$	78,000		2	Products

Activity Measure	Product A	Product B
Machine-hours	9,000	6,000
Number of setups	50	150
Number of products	1	1

Using the ABC system, what is the product margin for Product A?