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 labourNumber of direct labour-hours$ 18 per direct labour-hour Batch processing Number of batches $ 95 per batch Order processing Number of orders $ 177 per order Customer service Number of customers $1,360 per customer The company just completed a single order from SkateCo for 3,400 entry-level skateboards. The order was produced in 29 batches. Each skateboard required 0.5 direct labour-hours. The selling price was $130 per skateboard, the direct materials cost was $77.90 per skateboard, and the direct labour cost was $17.80 per skateboard. 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. Sales Costs: Direct materials Direct labour Supporting direct labour Batch processing Order processing Customer service overhead Customer margin