$\backslash$table$[[,$Manufacturing,,Activity$],[$Activity Cost Pool $($and Activity Measure$),0$ verhead,Product A$,$Product B$,$Total$],[$Machining $($machine$-$hours$),$$$214,400,94,500,63,400,157,900],[$Setups $($setup hours$),158,400,84,390,474],[$Product design $($number of products$),120,900,1,1,2],[$Other $($organization$-$sustaining costs$),118,800,$NA$,$NA$,$NA$],[$Total manufacturing overhead cost,$$612,500,,,]]$

The company's ABC implementation team also concluded that $$54,500$ and $$109,000$ of the company's advertising expenses could be directly traced to Product A and Product B$,$ respectively. The remainder of its selling and administrative expenses $($$$409,000)$ was organization$-$sustaining in nature.

If the company uses a traditional cost system that relies on plantwide overhead allocation based on direct labor dollars, what is the total gross margin $($or product margin$)$ earned by Product $A?($Round your intermediate calculations to $2$ decimal places.$)$