Spendlove Corporation has provided the following data from its activity-based costing system: Activity Cost Pool Total Cost Total Activity Assembly $1,210,110 57,000 machine-hours Processing orders $68,161.20 2,370 orders Inspection $153,450 1,980 inspection-hours The company makes 760 units of product S78N a year, requiring a total of 1,610 machine-hours, 106 orders, and 36 inspection-hours per year. The product's direct materials cost is $59.86 per unit and its direct labor cost is $17.35 per unit. The product sells for $145.40 per unit. According to the activity-based costing system, the product margin for product S78N is