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 Activity Cost. Pool Supporting direct labour Batch processing Order processing Customer service Number of direct labour-hours Number of batches Number of orders $9 per direct labour-hour $ 43 per batch $88 per order $102 per customer Number of customers The company just completed a single order from SkateCo for 1,350 entry-level skateboards. The order was produced in 28 batches. Each skateboard required 1.4 direct labour-hours. The selling price was $125 per skateboard, the direct materials cost was $68.80 per skateboard, and the direct labour cost was $17.70 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 Customer margin