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 measure activity rate supporting direct labor number of direct labor-hours $ 5.55 per direct labor-hour batch processing number of batches $ 107.00 per batch order processing number of orders $ 275.00 per order customer service number of customers $ 2,463.00 per customer the company just completed a single order from interstate trucking for 1,000 custom seat cushions. the order was produced in two batches. each seat cushion required 0.25 direct labor-hours. the selling price was $20 per unit, the direct materials cost was $8.50 per unit, and the direct labor cost was $6.00 per unit. this was interstate trucking’s only order during the year. required: prepare a report showing the customer margin on sales to interstate trucking for the year.

Report Showing Customer Margin

Interstate Trucking

Sales value for 1,000 custom seat cushion = $20 X 1,000                 $20,000

Less: Direct material = $8.5 X 1,000 units                                            ($8,500)

Less: Direct labor = $6 X 1,000 units                                                     ($6,000)

Less: Batch processing $107 X 2 batches                                               ($214)

Less: Direct labor hours = 1 hour/0.25 = 4 units in an hour

          Total = ($1,000/4) X $5.55 per labor hour                                   ($1,387.5)

Less: Order processing, cost per order                                                    ($275)

Less: Customer service, per customer                                                     ($2,463)

Profit on this customer                                                                              $1,160.5

Customer margin = ( $1,160.5/$20,000 )* 100 = 5.80%

answer; i believe the correct answer is (a) motion for change of venue;

forbearance of student loan payments. under forbearance, your loan payments are postponed (or reduced) but interest continues to accrue during the period of forbearance. if you don't pay the interest during that period, the interest may be “capitalized,” which means it is added to your principal balance.