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 12 per direct labor-hour 98 per batch 275 per order 2,607 per customer $ The company just completed a single order from Interstate Trucking for 2,300 custom seat cushions. The order was produced in five batches. Each seat cushion required 0.7 direct labor-hours. The selling price was $141.40 per unit, the direct materials cost was $105 per unit, and the direct labor cost was $14.40 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 Sales $ 325,220 Costs: Customer margin $ 325,220