Smoky Mountain Corporation makes two types of hiking bootsXtreme and the Pathfinder. Data concerning these two product lines appear below:

	XTREME	Pathfinder
Selling Price Per Unit	$118.00	$84.00
Direct Materials Per Unit	$65.00	$52.00
Direct Labor Per Unit	$13.50	$9.00
Direct Labor - Hours Per Unit	1.5 DLHS	1.0 DLHS
Estimated Annual Production and Sales	28,000 Units	65,000 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	$1,819,000
Estimated Total Direct Labor - Hours	107,000 DLHS

1. Required: Compute the product margins for the Xtreme and the Pathfinder products under the companys traditional costing system. (Do not round your intermediate calculations.)

	XTREME	Pathfinder	Total
Product Margin	$	$	$