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	$	20	per direct labor-hour
Order processing	$	198	per order
Custom design processing	$	255	per custom design
Customer service	$	420	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:

	StandardModel		CustomDesign
Number of gliders		16		2
Number of orders		2		2
Number of custom designs		0		2
Direct labor-hours per glider		30.50		34.00
Selling price per glider	$	1,650	$	2,320
Direct materials cost per glider	$	476	$	574

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. (Round your intermediate calculations and final answer to the nearest whole dollar amount. Loss amounts should be entered with a minus sign.)

Required: Using the company's activity-based costing system, compute the customer margin of Big Sky Outfitters. (Round your intermediate calculations and final answer to the nearest whole dollar amount. Loss amounts should be entered with a minus sign.) Answer is complete but not entirely correct. Customer $ 2,106 margin