Donnati Corporation has provided the following data from its activity-based costing system: Total Cost Activity Cost Pool Assembly Processing orders Inspection $422,714 $ 77,649 $130, 640 Total Activity 24,100 machine-hours 1,650 orders 1,840 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 $126.80 $ 22.30 $ 46.10 320 430 135 Annual orders Annual inspection-hours 32 According to the activity-based costing system, the product margin for Product A43V is