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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,

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:
\table[[Activity Cost Pool,Activity Measure,Activity Rate],[Supporting direct labor,Number of direct labor-hours,$13 per direct labor-hour],[Batch processing,Number of batches,$92 per batch],[Order processing,Number of orders,$275 per order],[Customer service,Number of customers,$2,639 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 0.5 direct labor-hour. The selling price was $142.20 per unit, the direct materials cost was $108 per unit, and the direct labor cost was $14.10 per unit. This was Interstate Trucking's only order during the year.
Required:
Calculate the customer margin for Interstate Trucking.
\table[[Interstate Trucking,],[Customer Margin-ABC Analysis,,],[Costs:,,],[,,],[,,],[,,],[,,],[,,],[Customer margin,,]]
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