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:

Activity Cost Pool Activity Measure Activity Rate

Supporting direct labour Number of direct labour$-$hours $ $3$ per direct labour$-$hour

Batch processing Number of batches $ $36$ per batch

Order processing Number of orders $ $82$ per order

Customer service Number of customers $ $42$ per customer

The company just completed a single order from SkateCo for $1,700$ entry$-$level skateboards. The order was produced in $31$ batches. Each skateboard required $0\mathrm{.}5$ direct labour$-$hours. The selling price was $$130$ per skateboard, the direct materials cost was $$68\mathrm{.}40$ per skateboard, and the direct labour cost was $$18\mathrm{.}40$ 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.