Exercise 7-11 (Algo) Second-Stage Allocation and Margin Calculations [LO7-4, LO7-5] 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: Activity Cost Pool Supporting direct labor Batch processing Order processing Customer service Activity Measure Number of direct labor-hours Number of batches Number of orders Number of customers Activity Rate $11 per direct labor-hour $ 95 per batch. $ 286 per order $ 2,633 per customer The company just completed a single order from Interstate Trucking for 1,500 custom seat cushions. The order was produced In two batches. Each seat cushion required 0.5 direct labor-hours. The selling price was $141.90 per unit, the direct materials cost was $103 per unit, and the direct labor cost was $13.50 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. Interstate Trucking i Customer Margin-ABC Analysis Costs