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

$\backslash$table$[[$Activity Cost Pool,Total Cost,Total Activity$],[$Assembly$,$$$1,174,800,60,980$ machine$-$hours$],[$Processing orders,$39,255,1,508$ orders$],[$Inspection$,104,728,1,520$ inspection$-$hours$]]$

The comparry makes $400$ units of product $578N$ a year requiring a total of $650$ machine$-$hours, $30$ orders and $15$ inspection hours per year. The product's direct materiais cost is $$49\mathrm{.}89$ per unit and its direct labor cost is $$1238$ per unit. The product sells for $$115\mathrm{.}80$ per unit.

Accorcing to the activity$-$based costing system, the product margin for product $578N$ is: