Donnati Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $390,224 $ 55,608 $110,390 Total Activity 23,200 machine-hours 1,200 orders 1,660 inspection-hours Data concerning one of the company's products, Product A43V, appear below: Selling price per unit Direct materials cost per unit Direct labor cost per unit Annual unit production and sales Annual machine-hours Annual orders Annual inspection-hours $125.00 $ 22.12 $ 45.83 230 340 90 14 According to the activity based costing system, the product margin for Product A43V is