Required: Determine the total overhead cost that would be assigned to each of the products listed above in the activity-based costing system. EXERCISE 7-5 Product and Customer Profitability Analysis (L04, L05] Updraft Systems, Inc., makes paragliders for sale through specialty sporting goods stores. The company has a standard paraglider model, but also makes custom-designed paragliders. Manage- ment has designed an activity-based costing system with the following activity cost pools and activity rates: Activity Cost Pool Supporting direct labor. Order processing Custom designing Customer service. Activity Rate $18 per direct labor-hour $192 per order $261 per custom design $426 per customer Management would like an analysis of the profitability of a particular customer, Eagle Wings, which has ordered the following products over the last 12 months: Standard Model Custom Design Number of gliders. Number of orders Number of custom designs Direct labor-hours per glider Selling price per glider Direct materials cost per glider 10 1 0 28.50 $1,650 $462 2 2. 2 32.00 $2,300 $576 The company's direct labor rate is $19 per hour. Required: Using the company's activity-based costing system, compute the customer margin of Eagle Wings