Simms Systems, Inc. makes kites for sale through specialty hobby stores. The company has a standard kite, but also makes custom-designed kites. Management has designed an activity based costing system with the following activity costs pools and activity rates: Activity Cost Pool Activity Rate Supporting direct labor $8 per direct labor-hour Order processing $62 per order Custom designing $100 per custom design Customer service $112 per customer Management would like an analysis of the profitability of a particular customer, Flying High, which has ordered the following products over the last 12 months: Standard Model Custom Design Number of kites 15 6 Number of orders 1 3 Number of custom designs 0 2 Direct labor-hours per kite 12.50 22.00 Selling price per kite $950 $1,800 Direct materials cost per kite $230 $450 The companys direct labor rate is $9.00. Required: Using the companys activity-based costing system, compute the customer margin for Flying High