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 Supporting direct labor Number of direct labor-hours Activity Rate Batch processing Order processing Customer service Number of batches Number of orders Number of customers $ 11 per direct labor-hour $ 88 per batch $ 278 per order $ 2,626 per customer The company just completed a single order from Interstate Trucking for 1,800 custom seat cushions. The order was produced in three batches. Each seat cushion required 0.3 direct labor-hour. The selling price was $141.10 per unit, the direct materials cost was $106 per unit, and the direct labor cost was $14.80 per unit. This was Interstate Trucking's only order during the year. Required: Calculate the customer margin for Interstate Trucking. Interstate Trucking Customer MarginABC Analysis Costs: Customer margin