Exercise 7-11 (Algo) Second-Stage Allocation and Margin Calculations (L07-4, L07-5) Foam Products, Inc., 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 thelr activity measures and activity rates: 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 $ 99 per batch Order processing Number of orders $ 275 per order Customer service Number of customers $ 2,615 per customer The company just completed a single order from Interstate Trucking for 2,300 custom seat cushions. The order was produced in four batches. Each seat cushion required 0.4 direct labor-hours. The seling price was $141.30 per unit, the direct materials cost was $109 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. Interstate Trucking Customer Margin-ABC Analysis Costs: 0 $ Customer margin