Foam Products, Inc., 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 90 per batch 275 per order 2,612 per customer The company Just completed a single order from Interstate Trucking for 1,500 custom seat cushions. The order was produced in five batches. Each seat cushion required 0.7 direct labor-hours. The selling price was $142.30 per unit, the direct materials cost was $105 per unit, and the direct labor cost was $14.50 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 Customer MarginABC Analysis Costs: Customer margin