Exercise 7-11 (Algo) Second-Stage Allocation and Margin Calculations [LO7-4, L07-5] 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: The company just completed a single order from Interstate Trucking for 1,800 custom seat cushions. The order was produced in five batches. Each seat cushion required 0.5 direct labor-hour. The selling price was $141.50 per unit, the direct materials cost was $110 per unit, and the direct labor cost was $14.20 per unit. This was Interstate Trucking's only order during the year. Required: Calculate the customer margin for Interstate Trucking