Exercise 7-5 Product and Customer Profitability Analysis (L07-4, LO7-5) Thermal Rising, 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 Supporting direct labor Order processing Custom design processing Customer service Activity Rate $ 18 per direct labor-hour 5 186 per order $ 258 per custom design $ 422 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 Nunber of orders Number of custom designs Direct labor-hours per glider Selling price per glider Direct materials cost per elider Standard Custom Model Design 15 2 2 2 2 27.50 32.00 $1,650 $2,340 $ 462 5576 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.) Customer margin