$1.$ Create a ABC Analysis $2.$calculate the customer margin for interstate trucking

Foam Products, Incorporated, makes foam seat cushions for the automotive and aerospace industries. The company's activity$-$based costing system has four activity cost pools, which are listed below along with their activity measures and activity rates:

$\backslash$table$[[$Activity Cost Pool,Activity Measure,Activity Rate$],[$Supporting direct labor,$\backslash$table$[[$Number of direct labor$-$hours$],[$Number of batches$]],$$$15$ per direct labor$-$hour$],[$Batch processing,$$96$ per batch,$],[$Order processing,Number of orders,$$280$ per order$],[$Customer service,Number of customers,$$2,622$ per customer$]]$

The company just completed a single order from Interstate Trucking for $2,000$ custom seat cushions. The order was produced in two batches. Each seat cushiord required $0\mathrm{.}5$ direct labor$-$hour. The selling price was $$142\mathrm{.}30$ per unit, the direct materials cost was $$110$ per unit, and the direct labor cost was $$14\mathrm{.}40$ per unit. This was Interstate Trucking's only order during the year.

Calculate the customer margin for Interstate Trucking.

Required: