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	$ 18	per direct labour-hour
Order processing	$216	per order
Custom design processing	$238	per custom design
Customer service	$305	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	19		7
Number of orders	4		7
Number of custom designs	0		7
Direct labour-hours per watercraft	21.5		19.0
Selling price per watercraft	$12,000		$14,600
Direct materials cost per watercraft	$8,650		$9,230

The companys direct labour rate is $26 per hour.

Required:

Using the companys ABC system, compute the customer margin of WaveRider.