Rocky Mountain Corporation makes two types of hiking bootsXactive and the Pathbreaker. Data concerning these two product lines appear below:

	Xactive			Pathbreaker
Selling price per unit	$	128.00		$	90.00
Direct materials per unit	$	63.10		$	50.00
Direct labor per unit	$	12.00		$	8.00
Direct labor-hours per unit		1.5	DLHs		1.0	DLHs
Estimated annual production and sales		20,000	units		70,000	units

The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for the upcoming year appear below:

Estimated total manufacturing overhead	$2,100,000
Estimated total direct labor-hours	100,000 DLHs

Required:
1.	Compute the product margins for the Xactive and the Pathbreaker products under the companys traditional costing system. (Negative customer margins should be indicated with a minus sign.)
	Product Margin Xactive: Pathbreaker: Total: $