A boat manufacturer uses Activity based costing with the following activity pools and estimated activity rates: Activity Pool Activity Rate Processing $500/order Custom design $1000/design Customer order $2,000/customer A customer orders only custom boats. The customer information for last year was as follows: Custom Boats number of boats 30 number of orders 3 number of custom designs 7 DLH per boat 360 DLHs selling price per boat $30,000 Direct Material Cost per boat $2,500 Direct Labor wage rate $20/DLH Calculate the Customer Margin using the Table below: Sales Direct Material Costs Direct Labor Costs Overhead Costs: Processing Custom Design Customer Order Customer Margin