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 thelr activity measures and activity rates:

The company Just completed a single order from SkateCo for $1,600$ entry$-$level skateboards. The order was produced in $30$ batches.

Each skateboard required $0\mathrm{.}9$ direct labour$-$hours. The selling price was $$135$ per skateboard, the direct materlals cost was $$69\mathrm{.}30$ per

skateboard, and the direct labour cost was $$18\mathrm{.}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.