Equipment depreciation Supervisory expense Machining 0.50 0.50 Activity Cost Pools Order Filling 0.30 0.20 Other 0.20 0.30 In the second stage, Machining costs are assigned to products using machine-hours (MH-Is) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity: MHS (Machining) Orders (Order Filling) Product W1 Product Me 5,540 142 15,800 Total 924 1,066 21,340 Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins Sales and Direct Cost Data: Sales (total) Direct materials (total): Direct labor (total) Product W Product Mo $ 73,000 $ 63,800 $ 37,900 $ 19,600 $ 16,300 $ 35,100 What is the product margin for Product Wt under activity based costing? (Round your intermediate calculations to 2 decimal places.)