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 Activity Measure Activity Rate Supporting direct labor Number of direct labor-hours $ 9 per direct labor-hour Batch processing Number of batches $ 98 per batch Order processing Number of orders $ 289 per order Customer service Number of customers $ 2,620 per customer The company just completed a single order from Interstate Trucking for 1,800 custom seat cushions. The order was produced in four batches. Each seat cushion required 0.4 direct labor-hours. The selling price was $142.10 per unit, the direct materials cost was $111 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 margin