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 Number of direct labour- labour $ 16 per direct labour- hours hour Batch processing Number of batches 96 per batch Order processing Number of orders 174 per order Customer service Number of customers $1,250 per customerSales Costs: Direct materials Direct labour Supporting direct labour Batch processing Order processing Customer service overhead Customer margin