Exercise 7-11 (Algo) Second-Stage Allocation and Margin Calculations (L07-4, LO7-5) 5 paints 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 eBook Activity Cost Pool Activity Measure Activity Rate Supporting direct labor Number of direct labor-hours $ 13 per direct labor hour Batch processing Number of batches 587 per batch Order processing Number of orders $ 272 per order Customer service Number of customers $ 2.638 per customer The company just completed a single order from Interstate Trucking for 1800 custom seat cushions. The order was produced in two batches. Each seat cushion required 0.5 direct labor-hours. The selling price was $14120 per unit, the direct materials cost was 5110 per unit and the direct labor cost was $14 80 per unit. This was Interstate Trucking's only ordet during the year Required Calculate the customer margin on sales to Interstate Trucking for the year Hint Print References Interstate Trucking Customer Margin-ABC Analysis Costs 5 0 Customer margin