Tristan Industries, Inc., makes heavy duty shock absorbers designed for off-road vehicles. The company's ABC costing system has four cost pools, which are listed below with their activity measures and activity rates: Activity Cost Pool Supporting direct labor Batch processing Order processing Customer service Activity Measure Number of direct labor-hours Number of batches Number of orders Number of customers Activity Rate $ 9 per direct labor-hour $ 98 per batch $ 285 per order $ 2,624 per customer The company just completed a single order from Trail Blazers Company for 2,500 shock absorbers. The order was produced in two batches. Each shock absorber required 0.7 direct labor-hours. The selling price was $142.20 per unit, the direct materials cost was $101 per unit, and the direct labor cost was $14.20 per unit. This was Trail Blazer's only order during the year. Required: Calculate the customer margin on sales to Trail Blazers for the year. Trail Blazer Company Customer Margin-ABC Analysis Costs