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 $ 12 per direct labor. hour Batch processing Number of batches $ 89 per batch Order processing Number of orders $ 270 per order Customer service Number of customers $ 2,621 per customer The company just completed a single order from Interstate Trucking for 2.700 custom seat cushions. The order was produced in three batches. Each seat cushion required 07 direct labor-hours. The selling price was $141 40 per unit, the direct materials cost was $102 per unit, and the direct labor cost was $1410 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 Cost Customer margin