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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.

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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 has designed an activity-based costing system with the following activity cast pools and activity rates: Activity Cost Pool Supporting direct labor Order processing Custom design processing Customer service Activity Rate 22 per direct labor-hour $ 196 per order $ 257 per custom design $.428 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: Number of gliders Number of order Number of custom designs Direct Labor-hours per glider Selling price per glider Direct materials cost per glader Standard Custom Model Design 13 12 2 2 0 2 30.50 33.00 $1,900 $2,430 $ 474 $ 578 The company's direct labor rate is $16 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.) Customer margin

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