Feldpausch Corporation has provided the following data from its activity-based costing system: The company makes 760 units of product W26B a year, requiring a total of 1,610 machine-hours, 106 orders, and 36 inspection-hours per year. The product's direct materials cost is $59.86 per unit and its direct labor cost is $17.35 per unit. The product sells for $145.40 per unit. According to the activity-based costing system, the product margin for product w268 is: (Round your intermediate calculations and final answers to 2 decimal places.)