Mirabile Corporation uses activity$-$based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost

pools$--$Processing, Supervising, and Other. The costs in those activity cost pools appear below:

Processing costs are assigned to products using machine$-$hours $($MHs$)$ and Supervising costs are assigned to products using the number of batches. The costs in

the Other activity cost pool are not assigned to products. Activity data appear below:

Finally, sales and direct cost data are combined with Processing and Supervising costs to determine product margins.

What is the product margin for Product M$5$ under activity$-$based costing?