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Roll Board Inc. manufactures several models of high-quality skateboards. The companys ABC system has four activity cost pools, which are listed below along with their

Roll Board Inc. manufactures several models of high-quality skateboards. The companys 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 labour-hours $ 12 per direct labour-hour
Batch processing Number of batches $ 40 per batch
Order processing Number of orders $ 91 per order
Customer service Number of customers $ 132 per customer

The company just completed a single order from SkateCo for 1,500 entry-level skateboards. The order was produced in 30 batches. Each skateboard required 0.7 direct labour-hours. The selling price was $125 per skateboard, the direct materials cost was $69.10 per skateboard, and the direct labour cost was $18.00 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 ? 0
Customer margin $0

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