Exercise 7-11 Second-Stage Allocation and Margin Calculations [LO7-4, LO7-5) 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 their activity measures and activity rates Activity Cost Pool Activity Measure Activity Kate Supporting direct labor Number of direct labor hours $ 13 per direct labor hour Batch processing Number of batches 87 per batch Order processing Number of orders 287 per order customer service Number of customers $ 2,630 per customer $ $ The company just completed a single order from Interstate Trucking for 2.000 custom seat cushions. The order was produced in three batches. Each seat cushion required 0.8 direct labor hours. The selling price was $142.00 per unit, the direct materials cost was $102 per unit, and the direct labor cost was $13.90 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: The company just completed a single order from Interstate Trucking for 2.000 custom seat cushions. The order was produ batches. Each seat cushion required 0.8 direct labor-hours. The selling price was $142.00 per unit the direct materials cos per unit, and the direct labor cost was $13.90 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