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

Activity Cost Pool	Activity Rates
Supporting manufacturing	$ 14	per direct labour-hour
Order processing	$220	per order
Custom design processing	$234	per custom design
Customer service	$301	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 watercraft	13		6
Number of orders	2		6
Number of custom designs	0		6
Direct labour-hours per watercraft	25.0		31.0
Selling price per watercraft	$12,400		$15,000
Direct materials cost per watercraft	$7,900		$9,190

The companys direct labour rate is $30 per hour.
Required:
Using the companys ABC system, compute the customer margin of WaveRider.
Sales
Costs:
Direct materials
Direct labour
Supporting manufacturing
Order processing
Custom designing
Customer service
Customer margin