Exercise 7-5 (Algo) Product and Customer Profitability Analysis (L07-4, LO7-5) Thermal Rising, Incorporated, 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 direct labor $ 16 per direct labor-hour Order processing $ 196 per order Custom design processing $ 251 per custom design Customer service $ 426 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 Custom Model Design Number of gliders 15 Number of orders 1 Number of custom designs 0 Direct labor-hours per glider 26.50 33.00 Selling price per glider $ 1,900 $ 2,450 Direct materials cost per glider $ 460 $ 586 The company's direct labor rate is $20 per hour. Required: Using the company's 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.) Customer margin