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 Cast Pool Supporting direct labour Batch processing Order processing Customer service Activity Measure Number of direct labour-hours Number of batches Number of orders Number of customers Activity Rate $ 15 per direct labour-hour $ 97 per batch $173 per order $12 per customer The company just completed a single order from SkateCo for 1,850 entry-level skateboards. The order was produced in 32 batches. Each skateboard required 0.8 direct labour-hours. The selling price was $130 per skateboard, the direct materials cost was $68.10 per skateboard, and the direct labour cost was $18.70 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 Customer margin