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 $ 6 per direct labour-hour Batch processing Number of batches $45 per batch Order processing Number of orders $85 per order Customer service Number of customers $72 per customer es The company just completed a single order from SkateCo for 1,200 entry-level skateboards. The order was produced in 12 batches. Each skateboard required 1.5 direct labour-hours. The selling price was $175 per skateboard, the direct materials cost was $68.50 per skateboard, and the direct labour cost was $20 per direct labour-hour. 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