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 Number of direct labor-hours12 per direct labor-hour Batch processing order processing Customer service Activity Measure Activity Rate 100 per batch Number of batches Number of orders Number of customers 284 per order 2,608 per customer The company just completed a single order from Interstate Trucking for 2,500 custom seat cushions. The order was produced in three batches. Each seat cushion required 0.6 direct labor-hours. The selling price was $141.80 per unit, the direct materials cost was $103 per unit, and the direct labor cost was $14.70 per unit. This was Interstate Trucking's only order during the year