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Roll Board Inc. manufactures several models of highquality skateboards. The company's ABC system has four activity cost pools, which are listed below along with their

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Roll Board Inc. manufactures several models of highquality 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 labour Number of direct labourhours $ 6 per direct labourhour Batch processing Number of batches $45 per batch Order processing Number of orders $85 per order Customer service Number of customers $72 per customer The companyjust completed a single order from SkateCo for 1,200 entrylevel skateboards. The order was produced in 12 batches. Each skateboard required 1.5 direct labourhours. The selling price was $175 per skateboard, the direct materials cost was $68.50 per skateboard. and the direct labour cost was $20 per direct labourhour. 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

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