Thermal Rising, Incorporated, 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 $ 22 per direct labor-hour

Order processing $ 192 per order

Custom design processing $ 255 per custom design

Customer service $ 430 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 12 3

Number of orders 2 3

Number of custom designs 0 3

Direct labor-hours per glider 30.50 34.00

Selling price per glider $ 1,950 $ 2,420

Direct materials cost per glider $ 466 $ 572

The companys direct labor rate is $22 per hour.

Required:

Using the companys 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.)