Exercise $7-5($Algo$)$ Product and Customer Profitability Analysis $[$L$07-4,$ LO$7-5]$

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 designed an activity$-$based costing system with the

following activity cost pools and activity rates:

Management wants to calculate the profitability of a particular customer, Big Sky Outfitters, which ordered the following products over

the last $12$ months:

The company's direct labor rate is $$16$ per hour.

Required:

Using the company's activity$-$based costing system, compute the customer margin of Big Sky Outfitters.

Note: Round your intermediate calculations and final answer to the nearest whole dollar amount. Loss amounts should be entered

with a minus sign.

Customer margin