use EXHIBIT 7-13 as a guide to answer question

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 Rate Activity Cost Pool Supporting direct labour.... . ..Number of direct labour hours $14 per direct labour-hour Batch processing... Activity Measure $98 per batch $173 per order $1320 per customer The company just completed a single order from SkateCo for 3,200 entry-level skateboards. The order was produced in 27 batches. Each skateboard required 0.7 direct labour-hours. The selling price was $125 per skateboard, the direct materials cost was $77.50 per skateboard, and the direct labour cost was $17.50 per skateboard. This was the only order from SkateCo for the year. Required Using Exhibit 7-13 as a guide, prepare a report showing the customer margin on sales to SkateCo for the year