Exercise 7-14 Second-Stage Allocation and Margin Calculations (LO3, LO4) Roll Board Inc. manufactures several models of high-quality skateboards. The company's ABC 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 labour Number of direct labour-hours $ 13 per direct labour-hour Batch processing Number of batches 90 per batch Order processing Number of orders 180 per order Customer service Number of customers $ 1,360 per customer $ $ The company just completed a single order from SkateCo for 4,200 entry-level skateboards. The order was produced in 35 batches. Each skateboard required 0.9 direct labour hours. The selling price was $135 per skateboard, the direct materials cost was $76.40 per skateboard, and the direct labour cost was $17.40 per skateboard. This was the only order from SkateCo for the year Required: Prepare a report showing the customer margin on sales to SkateCo for the year. Sales Costs Direct materials Direct labour Supporting direct labour Batch processing Order processing Customer service overhead Customer margin