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 Supporting manufacturing Order processing Custom design processing Customer service Activity Rates $ 16, per direct labour- hour $218 per order $236 per custom design $303 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: Custom Design 4 4 4 Standard Model Number of watercraft 15 Number of orders 3 Number of custom designs 0 Direct labour-hours per 20.5 watercraft Selling price per watercraft $12,200 Direct materials cost per $8,750 watercraft 29.0 $14,800 $9,210 The company's direct labour rate is $28 per hour. Required: Using the company's ABC system, compute the customer margin of WaveRider. Sales Costs: Direct materials Direct labour Supporting manufacturing Order processing Custom designing Customer service 0 Customer margin $ 0