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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 Supporting direct labour Batch processing Order processing Customer service Activity Measure Number of direct labour-hours Number of batches Number of orders Number of customers AA Activity Rate $ 21 per direct labour-hour $ 92 per batch $ 180 per order $ 1,390 per customer The company just completed a single order from SkateCo for 3,550 entry-level skateboards. The order was produced in 30 batches. Each skateboard required 0.8 direct labour-hours. The selling price was $130 per skateboard, the direct materials cost was $78.20 pe skateboard, and the direct labour cost was $18.10 per skateboard. 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. $ 461,500 Sales Costs: Direct materials Direct labour Supporting direct labour Batch processing Order processing Customer service overhead $ 277,610 64,255 59,640 2,760 180 1,390 405,835