Explanatlon Big Sky Outfitters Customer Margin-Activity-Based Costing Sales ($1,600 per standard model glider x 15 standard model gliders + $2,360 per custom designed glider x 3 custom designed gliders) $ 31,080 Costs: Direct materials ($454 per standard model glider x 15 standard model gliders $570 per custom designed glider x 3 custom designed gliders) $ 8,520 Direct labor ($20 per direct labor-hour x 29.5 direct labor-hours per standard model glider 15 standard model gliders + $20 per direct labor-hour x 33 direct labor-hours per custom designed glider x 3 custom designed gliders) Supporting direct labor ($20 per direct labor-hour x 29.5 direct labor-hours per standard model glider x 15 standard model gliders $20 per direct labor-hour x 33 direct labor- hours per custom designed glider x 3 custom designed gliders) Order processing ($182 per order x 4 orders) Custom design processing ($269 per custom design x 3 custom designs) Customer service ($434 per customer x 1 customer) 10,830 1e,830 728 807 434 32,149 $(1,069) Customer margin 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 $ 20 per direct labor-hour $ 182 per order $ 269 per custom design $434 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 Number of custom designs Direct labor-hours per glider Selling price per glider Direct materials cost per glider 29.50 33.00 $ 1,600 $ 2,360 $ 454 $570 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.) ustomer $ (817)