Exercise 7-11 (Algo) Second-Stage Allocation and Margin Calculations [LO7-4, LO7-5] 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: Activity Cost Pool Supporting direct labor Batch processing Order processing Customer service Activity Measure. Number of direct labor-hours Number of batches Number of orders Number of customers Activity Rate: $9 per direct labor-hour $ 95 per batch $279 per order $ 2,616 per customer The company just completed a single order from Interstate Trucking for 2.400 custom seat cushions. The order was produced in four batches. Each seat cushion required 0.6 direct labor-hours. The selling price was $142.00 per unit, the direct materials cost was $108 per unit, and the direct labor cost was $14.00 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: Customer service Husoer or customers $4,040 per customer The company just completed a single order from Interstate Trucking for 2,400 custom seat cushions. The order was produc batches. Each seat cushion required 0.6 direct labor-hours. The selling price was $142.00 per unit, the direct materials cost per unit, and the direct labor cost was $14.00 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: