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 $ 18 per direct labour- hour $216 per order $238 per custom design $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: Custom Design 7 7 7 Standard Model Number of watercraft 19 Number of orders 4 Number of custom designs 0 Direct labour-hours per 21.5 watercraft Selling price per watercraft $12,000 Direct materials cost per $8,650 watercraft 19.0 $14,600 $9,230 The company's direct labour rate is $26 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 Customer margin