Exercise 4 BB Systems, Inc. makes paragliders for sale through specialty sporting goods stores The company has a standard paraglider model, but also makes custom-designed paragliders. Management has designed an activity-based costing system with the following activity cost pools and activity rates: Activity Cost Pool Activity Rate Supporting manufacturing P18 per direct labor-hour Order processing P192 per order Custom designing P261 per custom design Custom service P426 per customer Management would like an analysis of the profitability of a particular customer, Fly High, which has ordered the following products over the last 12 months: Standard Model Custom Design Number of gliders 10 2 Number of orders 1 2 Number of custom designs 0 2. Direct labor-hours per glider 28.5 32.0 P2.300 P1,650 Selling price per glider P576 P462 Direct materials cost per glider The company's direct labor rate is P19 per hour. Required: Using the company's activity-based costing system, compute the customer margin of Fly High