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 Supporting direct labour Batch processing Order processing Activity Measure Activity Rate Number of direct labour-hours Number of batches 11 per direct labour-hour 89 per batch $ Number of orders 170 per order Customer service Number of Customers $1,290 per customer The company just completed a single order from SkateCo for 3,700 entry-level skateboards. The order was produced in 31 batches. Each skateboard required 0.5 direct labour-hours. The selling price was $130 per skateboard. the direct materials cost was $77.40 per skateboard, and the direct labour cost was $18.40 per skateboard. 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