Exercise $5-11($Algo$)$ Second$-$Stage Allocation and Margin Calculations $[$LO$5-4,$ LO$5-5]$

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:

The company just completed a single order from Interstate Trucking for $2,700$ custom seat cushions. The order was produced in two

batches. Each seat cushion required $0\mathrm{.}5$ direct labor$-$hours. The selling price was $$141\mathrm{.}20$ per unit, the direct materials cost was $$110$

per unit, and the direct labor cost was $$14\mathrm{.}20$ 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.