Options under costs:

• Administrative expenses
• Advertising
• Batch processing
• Beginning merchandise inventory
• Commissions
• Cost of goods sold
• Customer service overhead
• Depreciation
• Direct labor
• Direct materials
• Ending merchandise inventory
• Fixed admin
• Fixed selling
• Indirect labor
• Indirect materials
• Order processing
• Purchases
• Sales
• Selling expenses
• Shipping
• Supporting direct labor
• Variable admin
• Variable selling

Foam Products, Inc., 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 Activity Measure Number of direct labor-hours Number of batches Number of orders Number of customers Activity Rate $ 11 per direct labor-hour $ 87 per batch $ 274 per order $ 2,623 per customer The company just completed a single order from Interstate Trucking for 2,100 custom seat cushions. The order was produced in four batches. Each seat cushion required 0.4 direct labor-hours. The selling price was $141.70 per unit, the direct materials cost was $108 per unit, and the direct labor cost was $14.20 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 Costs: Customer margin $ 0