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 Activity Measure Activity Rate

Supporting direct labor Number of direct labor$-$hours $ $11$ per direct labor$-$hour

Batch processing Number of batches $ $92$ per batch

Order processing Number of orders $ $279$ per order

Customer service Number of customers $ $2,612$ per customer

The company just completed a single order from Trail Blazers Company for $2,600$ shock absorbers$.$

The order was produced in four batches. Each shock absorber required $0\mathrm{.}5$ direct labor$-$hours.

The selling price was $$142\mathrm{.}50$ per unit, the direct materials cost was $$110$ per unit, and the direct labor cost was $$14\mathrm{.}60$ 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.