Foam Products, Incorporated, 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:

The company just completed a single order from Interstate Trucking for $2,300$ custom seat cushions. The order was

produced in four batches. Each seat cushion required $0\mathrm{.}7$ direct labor$-$hours. The selling price was $$142\mathrm{.}30$ per unit,

the direct materials cost was $$109$ per unit, and the direct labor cost was $$14\mathrm{.}90$ 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.