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,Activity Rate$],[$Supporting direct labor,Number of direct labor$-$hours,$$9$ per direct labor$-$hour$],[$Batch processing,Number of batches,$$90$ per batch$],[$Order processing,Number of orders,$$272$ per order$],[$Customer service,Number of customers,$$2,621$ per customer$]]$

The company just completed a single order from Interstate Trucking for $1,600$ custom seat cushions. The order was produced in three batches. Each seat cushion required $0\mathrm{.}7$ direct labor$-$hour. The selling price was $$142\mathrm{.}30$ per unit, the direct materials cost was $$104$ per unit, and the direct labor cost was $$14\mathrm{.}50$ per unit$-$ This was Interstate Trucking's only order during the year.

Required:

Calculate the customer margin for Interstate Trucking.

$\backslash$table$[[$Interstate Trucking$],[,$Customer Margin$-$ABC Analysis,$],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[$Custs:$,,],[,,]]$