Organic Cosmetics carries foundation, blush, eye shadow, and lipstick. Last quarter, it spent $135,000 on accounting activities to track sales of each product. It also spent $98,000 on sales calls and promotional material for a new line of mascara. The promotional material included coupons for $1.00 off one tube of mascara. Use of these coupons totaled $43,580. Under activity-based costing, Organic Cosmetics will recognize a product cost of which amount for mascara?