Car Inc. makes foam seat cushions for the automotive and aerospace industries. The company's activity-based costing system has 4 activity pools. which are listed along with their activity measures.

Activity Cost Pool	Activity Measure	Activity Rate
Supporting Direct labor	# of direct labor hours	$9 per DLH
Batch Processing	# of batches	$100 per batch
Order processing	# of orders	$281 per order
Customer Service	# of customers	$2061 per customer

The company just completed a single order from J Truck for 1,800 customer seat cushions. The order was produced in FOUR batches. Each seat cushion required 0.7 DHL's. The selling price was $141.40 per unit, the direct materials was $111 per unit, and the direct labor cost was $13.9 per unit. This was J Trucks' only order during this year.

Calculate the customer margin on sales to J Truck for the year.

J Trucking

Customer Margin - ABC analysis

Costs
Customer Margin		$