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 $ $196$ per order

Custom design processing $ $253$ per custom design

Customer service $ $426$ 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 $113$

Number of orders $23$

Number of custom designs $03$

Direct labor$-$hours per glider $27\mathrm{.}5031\mathrm{.}00$

Selling price per glider $ $1,900$ $ $2,480$

Direct materials cost per glider $ $448$ $ $580$

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.$)$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:

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: