Activity-Based Costing Problem 1 (GNB v14; 7:5) 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 Supporting direct labor Order processing Custom designing Customer service Activity Rate $18 per direct labor-hour $192 per order $261 per custom design $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: Standard Model Custom Design Number of gliders 10 2 Number of orders 1 2 Number of custom designs 0 2 Direct labor-hours per glider 28.5 32 Selling price per glider $1,650 $2,300 Direct materials cost per glider $462 $576 The company's direct labor rate is $19 per hour. Question 1 Using the company's activity-based costing system, compute the customer margin of Eagle Wings.