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 $ $11$ per direct labor$-$hour

Batch processing Number of batches $ $94$ per batch

Order processing Number of orders $ $282$ per order

Customer service Number of customers $ $2,635$ per customer

The company just completed a single order from Interstate Trucking for $2,700$ custom seat cushions. The order was produced in two batches. Each seat cushion required $0\mathrm{.}5$ direct labor$-$hour. The selling price was $$142\mathrm{.}40$ per unit, the direct materials cost was $$109$ per unit, and the direct labor cost was $$13\mathrm{.}70$ per unit. This was Interstate Trucking$$s only order during the year.