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Activity Cost Pool Activity Rate Supporting direct labor $ 18 per direct labor-hour Order processing $ 188 per order Custom design processing $ 270 per

Activity Cost Pool Activity Rate
Supporting direct labor $ 18 per direct labor-hour
Order processing $ 188 per order
Custom design processing $ 270 per custom design
Customer service $ 436 per customer

Management would like an analysis of the profitability of a particular customer, Big Sky Outfitters, which has ordered the following products over the last 12 months:

Standard Model Custom Design
Number of gliders 15 2
Number of orders 2 2
Number of custom designs 0 2
Direct labor-hours per glider 28.50 33.00
Selling price per glider $ 1,700 $ 2,320
Direct materials cost per glider $ 442 $ 576

The companys direct labor rate is $18 per hour.

Required:

Using the companys activity-based costing system, compute the customer margin of Big Sky Outfitters. (Round your intermediate calculations and final answer to the nearest whole dollar amount. Loss amounts should be entered with a minus sign.)

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