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 $190 per order Custom design processing $ 253 per custom design Customer service $ 434 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 Custom Model Design Number of gliders 11 2 Number of orders 2 2 Number of custom designs 2 Direct labor-hours per glider 28.50 32.00 Selling price per glider $ 1,800 $2,450 Direct materials cost per $ 476 $ 584 glider 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 slgn.) Customer margin Various activities at Ming Corporation, a manufacturing company, are listed below. Each activity has been classified as a unit-level. batch-level, product-level, or customer-level activity. Required: Complete the table by providing an example of an activity measure for each activity. Activity Classification Unit Examples of Activity Measures Product Batch Activity a. Direct labor workers assemble a product. b. Products are designed by engineers. c. Equipment is set up. d. Machines are used to shape and cut materials. e. Monthly bills are sent out to regular customers. Materials are moved from the receiving dock to f. production lines. 9. All completed units are inspected for defects. Unit Customer Batch Unit