Donnati Corporation has provided the following data from its activity-based costing system:
Activity Cost Pool Total Cost Total Activity
Assembly Processing orders Inspection $422,714 24,100 machine-hours
Processing orders $ 77,649 1,650 orders
inspection $130, 640 1,840 inspection-hours
Data concerning one of the company's products, Product A43V, appear below:
Selling price per unit $126.80
Direct materials cost per unit $ 22.30
Direct labor cost per unit $ 46.10
Annual unit production and sales 320
Annual machine-hours 430
Annual orders 135
Annual inspection-hours 32
According to the activity-based costing system, the product margin for Product A43V is: