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 $ $196$ per order

Custom design processing $ $271$ per custom design

Customer service $ $436$ 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 $163$

Number of orders $23$

Number of custom designs $03$

Direct labor$-$hours per glider $28\mathrm{.}5033\mathrm{.}00$

Selling price per glider $ $1,850$ $ $2,490$

Direct materials cost per glider $ $480$ $ $572$

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.$)$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:

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 $$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.$)$