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 $ $20$ per direct labor$-$hour

Order processing $ $200$ per order

Custom design processing $ $254$ per custom design

Customer service $ $432$ 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 $13$

Number of custom designs $03$

Direct labor$-$hours per glider $26\mathrm{.}5031\mathrm{.}00$

Selling price per glider $ $1,850$ $ $2,420$

Direct materials cost per glider $ $474$ $ $574$

The company$$s direct labor rate is $$20$ per hour.

Required:

Using the company$$s activity$-$based costing system, compute the customer margin ofThermal 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:

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:

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 sign.$)$