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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

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 $16 per direct labor-hour
Order processing $190 per order
Custom designing processing $263 per custom design
Customer service $418 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 13 2
Number of orders 2 2
Number of custom designs 0 2
Direct labor-hours per glider 27.50 32.00
Selling price per glider $1,700 $2,300
Direct materials cost per glider $458 $582
The company's direct labor rate is $20 per hour.
Required:

Using the company's activity-based costing system, compute the customer margin of Big Sky Outfitters.(Negative amount should be indicated by a minus sign. Omit the "$" sign in your response.)

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