10 Foam Products, Incorporated, makes foam seat cushions for the automotive and aerospace industries. The company's activity-based costing system has four activity cost pools, which are listed below along with their activity measures and activity rates: Supporting direct labor Activity Cost Pool Batch processing Order processing Customer service Activity Measure Number of direct labor-hours Number of batches Number of orders Number of customers Activity Rate $15 per direct labor-hour $ 91 per batch $ 280 per order $ 2,624 per customer The company just completed a single order from Interstate Trucking for 2,500 custom seat cushions. The order was produced in three batches. Each seat cushion required 0.7 direct labor-hours. The selling price was $142.30 per unit, the direct materials cost was $110 per unit, and the direct labor cost was $14.90 per unit. This was Interstate Trucking's only order during the year. Required: Calculate the customer margin on sales to Interstate Trucking for the year. Interstate Trucking Customer Margin-ABC Analysis Sales $ 335,750 Costs Direct materials $ 275,000 Direct labor 37,250 Supporting direct labor 26,250 Batch processing 273 Order processing 280 Customer service overhead 2,624 Customer marain 341,677 $ (5.927)