$1\mathrm{.}34$

points

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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 Activity Measure Activity Rate

Supporting direct labour Number of direct labour$-$hours $ $6$ per direct labour$-$hour

Batch processing Number of batches $ $45$ per batch

Order processing Number of orders $ $85$ per order

Customer service Number of customers $ $72$ per customer

The company just completed a single order from SkateCo for $1,200$ entry$-$level skateboards. The order was produced in $12$ batches. Each skateboard required $1\mathrm{.}5$ direct labour$-$hours. The selling price was $$175$ per skateboard, the direct materials cost was $$68\mathrm{.}50$ per skateboard, and the direct labour cost was $$20$ 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.