Feldpausch Corporation has provided the following data from its activity-based costing system: Total Cost $1,317,576 Activity Cost Pool Assembly Processing orders Inspection Total Activity 61,800 machine-hours 2,110 orders 2,290 inspection-hours $ 62,709 $ 168,315 The company makes 940 units of product W26B a year, requiring a total of 1,970 machine-hours, 120 orders, and 34 inspection- hours per year. The product's direct materials cost is $57.65 per unit and its direct labor cost is $12.48 per unit. The product sells for $128.50 per unit. According to the activity-based costing system, the product margin for product W26B is: (Round your intermediate calculations and final answers to 2 decimal places.)