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 companys activity-based costing system has four activity cost pools, which are listed below along with their activity measures and activity rates: Activity Cost Pool Activity Measure Activity Rate Supporting direct labor Number of direct labor-hours $ 10 per direct labor-hour Batch processing Number of batches $ 94 per batch Order processing Number of orders $ 279 per order Customer service Number of customers $ 2,623 per customer The company just completed a single order from Interstate Trucking for 1,800 custom seat cushions. The order was produced in two batches. Each seat cushion required 0.7 direct labor-hours. The selling price was $141.40 per unit, the direct materials cost was $104 per unit, and the direct labor cost was $13.90 per unit. This was Interstate Truckings only order during the year. Required: Calculate the customer margin on sales to Interstate Trucking for the year.