Feldpausch Corporation has provided the following data from its activity-based costing system: ...

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Accounting

Feldpausch Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool Total Cost Total Activity
Assembly $ 1,858,668 65,400 machine-hours
Processing orders $ 74,170 2,220 orders
Inspection $ 138,240 1,920 inspection-hours

The company makes 910 units of product W26B a year, requiring a total of 1,790 machine-hours, 132 orders, and 40 inspection-hours per year. The product's direct materials cost is $58.96 per unit and its direct labor cost is $13.26 per unit. The product sells for $142.20 per unit.

According to the activity-based costing system, the product margin for product W26B is

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