Thermal Rising, Inc., makes paragliders for sale through specialty sporting goods stores. The company has a standard paraglider model, but also makes custom-designed paragliders. Management has designed an activity-based costing system with the following activity cost pools and activity rates:

Activity Cost Pool Activity Rate

Supporting direct labor $ 18 per direct labor-hour

Order processing $ 186 per order

Custom designing processing $ 265 per custom design

Customer service $ 422 per customer

Management would like an analysis of the profitability of a particular customer, Big Sky Outfitters, which has ordered the following products over the last 12 months:

Standard Model Custom Design

Number of gliders 14 3

Number of orders 1 3

Number of custom designs 0 3

Direct labor-hours per glider 29.50 31.00

Selling price per glider $ 1,650 $ 2,350

Direct materials cost per glider $ 480 $ 572

The companys direct labor rate is $18 per hour.

Required: Using the companys activity-based costing system, compute the customer margin of Big Sky Outfitters. (Do not round intermediate calculations.)