Feldpausch Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Processing orders Inspection Total Cost $ 1,443,140 $ 80,905 $ 145,733 Total Activity 59,000 machine-hours 2,750 orders 1,910 inspection-hours The company makes 890 units of product W26B a year, requiring a total of 2,070 machine-hours, 41 orders, and 35 inspection- hours per year. The product's direct materials cost is $56.46 per unit and its direct labor cost is $22.67 per unit. The product sells for $146.50 per unit. According to the activity-based costing system, the product margin for product W26B is: (Round your intermediate calculations and final answers to 2 decimal places.)