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 Supporting direct labor Batch processing Order processing Customer service The company just completed a single order from Interstate Trucking for 1,800 custom seat cushions. The order was produced in five batches. Each seat cushion required 0.3 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 $13.60 per unit. This was Interstate Trucking's only order during the year. Sales Costs: Required: Calculate the customer margin on sales to Interstate Trucking for the year. Activity Measure Number of direct labor-hours Number of batches Number of orders Number of customers Interstate Trucking Customer Margin-ABC Analysis Direct materials Direct labor Supporting direct labor Batch processing Order processing Customer service overhead Customer margin Activity Rate $13 per direct labor-hour $85 per batch $ 271 per order $ 2,621 per customer $ 0 0