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 Supporting direct labor Batch processing Order processing Activity Measure Activity Rate Number of direct labor-hours 12 per direct labor-hour $ 93 per batch 289 per order Number of batches $ Number of orders $ 2,604 per customer Customer service Number of customers The company just completed a single order from Interstate Trucking for 2,200 custom seat cushions. The order was produced in four batches. Each seat cushion required 0.5 direct labor-hours. The selling price was $141.40 per unit, the direct materials cost was $107 per unit, and the direct labor cost was $15.00 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