Boatswain T. Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $728000 52000 machine hours Processing Orders $48100 1300 orders Inspection $76500 1500 inspection-hours Data concerning one of Boatswain's products is given below: Selling price $178.00 per unit Direct materials cost $27.00 per unit Direct labor cost $36.00 per unit Annual production and sales 3130 units Annual machine hours 12000 MHs Annual orders 500 orders Annual Inspection hours 380 hours Q: According to the activity-based costing system, the product margin for this product is (total $$ margin, not unit margin): A: $