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EXERCISE 7-12 Second-Stage Allocation and Margin Calculations [L04, LO5] 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 Rate Activity Measure Number of direct labor-hours Number of batches $5.55 per direct labor-hour $107.00 per batch $275.00 per order $2,463.00 per customer Supporting direct labor. . Batch processing Order processing. Customer service. Number of orders Number of customers Tl-t /2 Chapter 7 The company just completed a single order from Interstate Trucking for 1,000 custom seat cushions. The order was labor-hours. The selling price was $20 per unit, the direct materials cost was $8.50 per unit, and the direct labor cost was produced in two batches. Each seat cushion required 0.25 direct S $6.00 per unit. This was Interstate Trucking's only order during the year. Required: Using Exhibit 7-11 Trucking for the year. a guide, preparea report showing the customer margin as on sales to Interstate 306 Chapter 7 EXHIBIT 7-11 Customer Margin-Activity- Based Costing 2Microsoft Excel - ABC model-Classic Brass.XLS Ele Edit Insert Format Tools Window Help Data ew $ % +.0 00 +0 H27 A C Customer Margin-Activity-Based Costing 2 Windward Yachts Sales 4 Costs: Direct materials Direct labor 7 Shipping Customer orders (from Exhibit 7-9) Product design (from Exhibit 7-9) 10 $ 11,350 5 $ 2,123 6 1,900 205 960 630 3,363 1,470 dir Order size (from Exhibit 7-9) 11 Customer relations (from Exhibit 7-9) 12 Customer margin 13 10.651 699 14 H Exhibit 7-12 Exhibit 7-11 14 Exh 4