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 $2,600$ custom seat cushions. The order was produced in two

batches. Each seat cushion required $0\mathrm{.}5$ direct labor$-$hour. The selling price was $$142\mathrm{.}10$ per unit, the direct materials cost was $$101$ per

unit, and the direct labor cost was $$14\mathrm{.}20$ per unit. This was Interstate Trucking's only order during the year.

Required:

Calculate the customer margin for Interstate Trucking.