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:

$\backslash$table$[[$Activity Cost Pool,Activity Measure,$],[$Supporting direct labor,Number of direct labor$-$hours,Activity Rate$],[$Batch processing,Number of batches,$$8$ per direct labor$-$hour$],[$Order processing,Number of orders,$$271$ per batch$],[$Customer service,Number of customers,$$2,617$ per customer$]]$

The company just completed a single order from Interstate Trucking for $2,800$ custom seat cushions. The order was produced in four batches. Each seat cushion required $0\mathrm{.}7$ direct labor$-$hour. The selling price was $$142\mathrm{.}10$ per unit, the direct materials cost was $$103$ per unit, and the direct labor cost was $$13\mathrm{.}80$ per unit. This was Interstate Trucking's only order during the year.

Required:

Calculate the customer margin for Interstate Trucking.