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 Supporting direct labour Batch processing Order processing Customer service Activity Measure Activity Rate Number of direct labour-hours $ 21 per direct labour-hour Number of batches Number of orders $ 91 per batch $ 179 per order Number of customers $1,350 per customer The company just completed a single order from SkateCo for 2,150 entry-level skateboards. The order was produced in 35 batches. Each skateboard required 0.8 direct labour-hours. The selling price was $130 per skateboard, the direct materials cost was $67.50 per skateboard, and the direct labour cost was $19.30 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. Sales Costs Direct materials Direct labour Supporting direct labour Batch processing Order processing Customer service overhead