Feldpausch Corporation has provided the following data from its activity-based costing system:

Activity Cost PoolTotal CostTotal ActivityAssembly$1,617,82558,300machine-hoursProcessing orders$94,0642,740ordersInspection$162,9002,250inspection-hours

The company makes 760 units of product W26B a year, requiring a total of 2,060 machine-hours, 92 orders, and 37 inspection-hours per year. The product's direct materials cost is $57.31 per unit and its direct labor cost is $21.34 per unit. The product sells for $175.60 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.)