1. Roll Board Inc. manufactures several models of high-quality skateboards. The company's ABC system has four activity cost pools, which are listed below along with their activity measures and activity rates:

Activity Cost Pool	Activity Measure	Activity Rate
Supporting direct labour	Number of direct labour-hours	$	12	per direct labour-hour
Batch processing	Number of batches	$	40	per batch
Order processing	Number of orders	$	91	per order
Customer service	Number of customers	$	132	per customer

The company just completed a single order from SkateCo for 1,500 entry-level skateboards. The order was produced in 30 batches. Each skateboard required 0.7 direct labour-hours. The selling price was $125 per skateboard, the direct materials cost was $69.10 per skateboard, and the direct labour cost was $18.00 per direct labour-hour. This was the only order from SkateCo for the year.

Required:

Prepare a report showing the customer margin on sales to SkateCo for the year.

2.