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:$7$pointsActivity Cost PoolActivity MeasureActivity RateSupporting direct labourNumber of direct labour$-$hoursBatch processingNumber of batches$ $12$ per direct labour$-$hour$ $40$ per batchOrder processingNumberof orders$ $91$ per orderCustomer serviceNumber of customers$$132$ per customerThe company just completed a single order from SkateCo for $1,500$ entry$-$level skateboards. The order was produced in $30$ batches.Each skateboard required $0\mathrm{.}7$ direct labour$-$hours. The selling price was $$125$ per skateboard, the direct materials cost was $$69\mathrm{.}10$ per skateboard, and the direct labour cost was $$18\mathrm{.}00$ 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.SalesCostsDirect materialsDirect labourSupporting direct labourBatch processingOrder processingCustomer service overheadCustomer margin