Donnati Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Total Cost $433,832 Processing orders $ 85,140 Inspection $137,750 Total Activity 24,400 machine-hours 1,800 orders 1,900 inspection-hours Data concerning one of the company's products, Product A43V, appear below. Selling price per unit Direct labor cost per unit $127.40 Direct materials cost per unit $ 22.36 $ 46.19 350 460 150 38 Annual unit production and sales Annual machine-hours Annual orders Annual inspection-hours According to the activity-based costing system, the product margin for Product A43V is: