Exercise 7-5 (Algo) Product and Customer Profitability Analysis [LO7-4, L07-5] 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 Order processing Supporting direct labor Custom design processing Customer service Activity Rate per direct labor-hour $ 186 per order $ 18 $ 270 per custom design $ 430 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: Number of gliders Number of orders Number of custom designs Direct labor-hours per glider Selling price per glider Direct materials cost per glider The company's direct labor rate is $16 per hour. Required: Standard Custom Model Design 12 2 1 2 0 2 27.50 32.00 $ 2,500 $ 582 $ 1,875 $ 446 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