Radakovich Corporation has provided the following data from its activity-based costing system:
Activity Cost Pool Total Cost Total Activity
Assembly ..................... $436,240 28,000 machine-hours
Processing orders ......... $60,896 1,600 orders
Inspection .................... $82,767 1,410 inspection-hours
The company makes 230 units of product F60N a year, requiring a total of 480 machine-hours, 50 orders, and 30 inspection-hours per year. The product's direct materials cost is $12.70 per unit and its direct labor cost is $45.93 per unit. The product sells for $126.60 per unit. According to the activity-based costing system, what the product margin for product F60N is: