Pinnacle Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Assembly Total Cost $1,300,200 Total Activity 66,000 machine-hours Processing orders Inspection 55,587 147,340 2,100 orders 2,120 inspection-hours The company makes 460 units of product 578N a year, requiring a total of 710 machine-hours, 30 orders, and 15 inspection-hours per year. The product's direct materials cost is $50.37 per unit and its direct labor cost is $12.62 per unit. The product sells for $118.80 per unit. According to the activity-based costing system, the product margin for product S78N is