15 Exercise 7-11 (Algo) Second-Stage Allocation and Margin Calculations (LO7-4, LO7-5] 1 pom References Foom 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 Activity Cost Pool Supporting direct labor Batch processing Order processing Customer service Activity Measure Number of direct laber-hours Number of batches Number of orders Number of customers Activity Rate $10 per direct labor-hour $89 per batch $ 276 per order $ 2,618 per customer The company just completed a single order from Interstate Trucking for 1,900 custom seat cushions. The order was produced in five batches. Each seat cushion required 0.5 direct labor-hours. The selling price was $142.40 per unit, the direct materials cost was $110 per unit, and the direct labor cost was $13.60 per unit. This was Interstate Trucking's only order during the year. Required Calculate the customer margin on sales to Interstate Trucking for the year. Costs Interstate Trucking Customer Margin-ABC Analysis Customer margin