Roll Board Inc. manufactures several models of high$-$quality skateboards. The company's ABC system has four activity cost pools,

which are listed below along with their activity measures and activity rates:

The company just completed a single order from SkateCo for $1,200$ entry$-$level skateboards. The order was produced in $12$ batches.

Each skateboard required $1\mathrm{.}5$ direct labour$-$hours. The selling price was $$175$ per skateboard, the direct materials cost was $$68\mathrm{.}50$ per

skateboard, and the direct labour cost was $$20$ per direct labour$-$hour. This was the only order from SkateCo for the year.

Required:

Prepare a report showing the customer margin on sales to SkateCo for the year.