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

Activity Cost Pool Total Cost Total Activity
Assembly $613,250 55,000 machine-hours
Processing orders $46,170 1,500 orders
Inspection $146,110 1,900 inspection-hours

Data concerning one of the company's products, Product W58B, appear below:

Selling price per unit $113.70
Direct materials cost per unit 48.14
Direct labor cost per unit $11.62
Annual unit production and sales 360
Annual machine-hours 1,040
Annual orders 60
Annual inspection-hours 30

According to the activity-based costing system, the product margin for product W58B is .