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Trauscht Corporation has provided the following data form its activity based costing system Activity cost pool, Assembly total cost $704,880, total activity, 44,000 machine hours, processing ordrs total cost $91,428 total activity 1,900 orders, and inspection cost $117,546 with total activity being 1,950 inspection hours. The company makes 360 units of product P23F a year, requiring a total of 725 machine hours, 85 orders, and 45 inspection hours per year. The products sells for $132.10 per unit. Accourding to the activity based costing system what is th eproduct margin for product P23F?

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