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 $ 95 per batch $ 273 per order $ 2,603 per customer The company just completed a single order from Interstate Trucking for 2.100 custom seat cushions. The order was produced in four batches. Each seat cushion required 0.5 direct labor-hours. The selling price was $141.40 per unit, the direct materials cost was $108 per unit, and the direct labor cost was $15.00 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: Customer margin