Feldpausch Corporation has provided the following data from its activity- based costing system: Activity Cost Pool Assembly Processing orders Total Cost $1,137, 360 $ 28,479 Total Activity 84,000 machine-hours 1,100 orders inspection- 1,270 hours Inspection $ 97,155 The company makes 470 units of product W26B a year, requiring a total of 660 machine-hours, 50 orders, and 40 inspection-hours per year. The product's direct materials cost is $40.30 per unit and its direct labor cost is $42.22 per unit. The product sells for $118.00 per unit. According to the activity-based costing system, the product margin for product W26B is