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: Activity Cost Pool Activity Measure Supporting direct labor Number of direct labor-hours Batch processing Order processing Customer service Number of batches Number of orders Number of customers Activity Rate $14 per direct labor-hour $ 88 per batch $ 282 per order $ 2,613 per customer The company just completed a single order from Interstate Trucking for 2,100 custom seat cushions. The order was produced in three batches. Each seat cushion required 0.5 direct labor-hours. The selling price was $142.40 per unit, the direct materials cost was $111 per unit, and the direct labor cost was $14.90 per unit. This was Interstate Trucking's only order during the year.