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 $ 18 per direct labor-hour Order processing $ 188 per order Custom design processing $ 258 per custom design Customer service $ 420 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 15 3 Number of orders 1 Number of custom designs Direct labor-hours per glider 30.50 31.00 Selling price per glider $ 1, 925 $ 2,480 Direct materials cost per glider $ 476 $ 584 The company's direct labor rate is $18 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 marginSaratoga Company manufactures jobs to customer specications. The company is conducting a time-driven activity-based costing study In Its Purchasing Department to better understand how Purchasing Department iabor costs are consumed by Individualjobs. To aid the study. the company provided the following data regarding Its Purchasing Department and three of Its manyjobs: Plumber oF employees 23 Average salaryr per employee 5 21,538 heel-ts of employment per year 52 Hours worked per week 43 Practical capacity percentage 35% Requisition Processing Bid Evaluation Inspection Minutes per unit of the activity 15 45 38 Job X 30b 1" Job I Number of requisitions processed 11 S 7 Number oF bid evaluations 3 2 I' Number of inspections 6 2 5 Now assume that Saratoga Company would like to answer the foilowlng \"what If\" question using Its timedriven activitybased costing system: Assuming our estimated activity demands for ailjobs In the next period will be as shown below. how will this affect ourjob costs and our stafng levels within the Purchasing Department? Requisition Processing Bid Evaluation Inspection Activity demands for all jobs 15,499 22,566 24,888 Required: 1. Will the revised activity demands affect the total Purchasing Department labor costs assigned to Job X. Job 'r', and Job 2? 2. Using the revised activity demands. calculate Saratoga's used capacity in minutes. 3. Using the revised activity demands. caiculate Saratoga's unused capacity In minutes. 4. Using the revised activity demands. caicuiate Saratoga's unused capacity in number ofempioyees. [Round your answer to 2 declmal places.) 5. Based on the revised activity demands. calculate the impact on expenses of matching capacity with demand. {Be sure to round down your potential adjustment In the number of employees to a whole number. Negative amount should be Indicated by a minus sign.) 1. Revised activity demands affect lolal Purchasing Deparlmenitabor cosls assigned lo Jobs 3-K. 'i' and Z? 2. Used capacity in minu1es 3. Unused capacity in minules 4. Unused capacity in numb-er of employees 5. Impact on expenses of matching capacity with demand