Spendlove Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $1,150,100 62,000 machine-hours Processing orders $54,553.80 1,860 orders Inspection $194,310 2,550 inspection-hours The company makes 990 units of product S78N a year, requiring a total of 1,610 machine-hours, 65 orders, and 30 inspection-hours per year. The product's direct materials cost is $52.35 per unit and its direct labor cost is $17.21 per unit. The product sells for $115.45 per unit. According to the activity-based costing system, the product margin for product S78N is: (Round your intermediate calculations to 2 decimal places.)