PWC Systems, Inc. makes jet skis and other personal watercraft for sale through specialty sporting goods stores. The company has a standard jet ski model, but also makes custom-designed models. Management has designed an activity based costing system with the following activity-cost pools and activity rates:

Activity Cost Pool	Activity Rates
Supporting manufacturing	$22 per direct labour-hour
Order processing	$212 per order
Custom design processing	$243 per custom design
Customer service	$307 per customer

Management would like an analysis of the profitability of a particular customer, WaveRider, which has ordered the following products over the last 12 months:

	Standard Model	Custom Design
Number of jet skis	16	3
Number of orders	2	3
Number of custom designs	0	3
Direct labour hours per jet ski	24.5	28
Selling price per jet ski	$ 10,600	$ 13,200
Direct materials cost per jet ski	$ 7,950	$ 9,240

The companys direct labour rate is $24 per hour.

*Using the companys activity-based costing system, compute the customer margin of WaveRider.