Updraft Systems, 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 manufacturing . . . . . . . . . . $18 per direct labor-hour

Order processing . . . . . . . . . . . . . . . . . $192 per order

Custom designing . . . . . . . . . . . . . . . . $261 per custom design

Customer service . . . . . . . . . . . . . . . . $426 per customer

Management would like an analysis of the profitability of a particular customer, Eagle Wings, which has ordered the following products over the last 12 months:

The company's direct labor rate is $19 per hour.

Required:
Using the company's activity-based costing system, compute the customer margin of EagleWings.

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Standard Customm Design Model 10 Number of gliders. Number of orders Number of custom designs Direct labor-hours per glider Selling price per glider Direct materials cost per glider .. 32.0 . .$1,650 $2,300 $462 $576 28.5 .