Donnati Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Total Cost Total Activity 23,800 machine-hours Processing orders Inspection $411,740 $ 70,230 $123,710 1,500 orders 1,780 inspection-hours Data concerning one of the company's products, Product A43V, appear below: Direct materials cost per unit Selling price per unit Direct labor cost per unit Annual unit production and sales Annual machine-hours Annual orders Annual inspection-hours $126.20 $ 22.24 $ 46.01 290 400 120 26 According to the activity-based costing system, the product margin for Product A43V is