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: Batch processing Activity Cost Pool Activity Measure Supporting direct labor Number of direct labor-hours Number of customers Order processing Customer service Number of batches Number of orders Activity Rate $8 per direct labor-hour $95 per batch $ 287 per order $ 2,606 per customer The company just completed a single order from Interstate Trucking for 2,900 custom seat cushions. The order was produced in four batches. Each seat cushion required 0.5 direct labor-hours. The selling price was $142.20 per unit, the direct materials cost was $112 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 on sales to Interstate Trucking for the year. Interstate Trucking Customer Margin-ABC Analysis Costs: