20) Tristan Industries, Inc., makes heavy duty shock absorbers designed for off-road vehicles.

The companys ABC costing system has four cost pools, which are listed below with their activity measures and activity rates:

Activity Cost Pool	Activity Measure	Activity Rate
Supporting direct labor	Number of direct labor-hours	$	13	per direct labor-hour
Batch processing	Number of batches	$	97	per batch
Order processing	Number of orders	$	282	per order
Customer service	Number of customers	$	2,625	per customer

The company just completed a single order from Trail Blazers Company for 2,800 shock absorbers.

The order was produced in five batches. Each shock absorber required 0.4 direct labor-hours.

The selling price was $141.70 per unit, the direct materials cost was $101 per unit, and the direct labor cost was $14.50 per unit.

This was Trail Blazers only order during the year.

Required:

Calculate the customer margin on sales to Trail Blazers for the year.