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 Measure Activity Rate Supporting direct la Batch processing Order processing Customer service $ 20 per direct labour-hour $ 92 per batch Number of batches Number of orders Number of customers 178 per order $ 1,340 per customer The company just completed a single order from SkateCo for 4,100 entry-level skateboards. The order was produced in 35 batches Each skateboard required 0.7 direct labour-hours. The selling price was $125 per skateboard, the direct materials cost was $76.60 per skateboard, and the direct labour cost was $19.20 per skateboard. This was the only order from SkateCo for the year