Exercise $7-11($Algo$)$ Second$-$Stage Allocation and Margin Calculations $[$LO$7-4,$ LO$7-5]$

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 $1,700$ custom seat cushions. The order was produced in five batches. Each seat cushion required $0\mathrm{.}8$ direct labor$-$hour. The selling price was $\backslash (\backslash$$ $141\mathrm{.}90\backslash )$ per unit, the direct materials cost was $\backslash (\backslash$$ $106\backslash )$ per unit, and the direct labor cost was $\backslash (\backslash$$ $14\mathrm{.}70\backslash )$ per unit. This was Interstate Trucking's only order during the year.

Required:

Calculate the customer margin for Interstate Trucking.