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 $ 18 per direct labor-hour Order processing $ 200 per order Custom design processing $ 260 per custom design Customer service $ 432 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 2 Number of orders Number of custom designs 2 Direct labor-hours per glider 28.50 33.00 Selling price per glider $ 1,950 $ 2,420 Direct materials cost per glider $ 458 $ 572 The company's direct labor rate is $18 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.) 14 2 2 Customer margin