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 $ 198 per order Custom design 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 2 Number of orders 2 2 Number of custom designs 0 2 Direct labor-hours per glider 28.50 34.00 Selling price per glider $ 1,650 $ 2,360 Direct materials cost per glider $ 446 $ 580

The company's direct labor rate is $20 per hour.

What is the customer margin