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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

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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 Activity Rate Supporting direct labor Number of direct labor-hours $ 15 per direct labor-hour Batch processing Number of batches $ 98 per batch Order processing Number of orders $ 284 per order Customer service Number of customers $ 2,613 per customer The company just completed a single order from Interstate Trucking for 2700 custom seat cushions. The order was produced in five batches. Each seat cushion required 0.4 direct labor-hours. The selling price was $141.40 per unit, the direct materials cost was $109 per unit, and the direct labor cost was $14.30 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 Costs 0 0 5 Customer margin

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