Exercise $7-11($Static$)$ Second$-$Stage Allocation and Margin Calculations $[$L$07-4,$ LO$7-5]$

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:

$\backslash$table$[[$Activity Cost Pool,Activity Measure,Activity Rate$],[$Supporting direct labor,Number of direct labor$-$hours,$$5\mathrm{.}55$ per direct labor$-$hour$],[$Batch processing,Number of batches,$$107\mathrm{.}00$ per batch$],[$Order processing,Number of orders,$$275\mathrm{.}00$ per order$],[$Customer service,Number of customers,$$2,463\mathrm{.}00$ per customer$]]$

The company just completed a single order from Interstate Trucking for $1,000$ custom seat cushions. The order was produced in two batches. Each seat cushion required $0\mathrm{.}25$ direct labor$-$hours. The selling price was $$20$ per unit, the direct materials cost was $$8\mathrm{.}50$ per unit, and the direct labor cost was $$6\mathrm{.}00$ 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. $($Round your answers to $2$ decimal places.$)$

$\backslash$table$[[$Interstate Trucking,$],[$Customer Margin$-$ABC Analysis,$],[$Costs:$,,],[,,],[,,],[,,],[,,],[,,],[,,]]$