Required: Using the company's ABC system, compute the customer margin of WaveRider. Sales Costs: Direct materials Direct labour Supporting manufacturing Order processing Custom designing Customer service Customer margin PWC Systems Inc. makes personal watercraft for sale through specialty sporting goods stores. The company has a standard model but also makes custom-designed models. Management has designed an ABC system with the following activity cost pools and activity rates: Activity Cost Pool Supporting manufacturing Order processing Custom design processing Customer service Activity Rates $ 32 per direct labour- hour $202 per order $242 per custom design $317 per customer Management would like an analysis of the profitability of a particular customer, WaveRider, which has ordered the following products over the last 12 months: Standard Model Custom Design Number of watercraft Number of orders Number of custom designs Direct labour-hours per watercraft Selling price per watercraft Direct materials cost per watercraft 23.5 $11,600 $8,450 23.0 $14,200 $9,340 The company's direct labour rate is $20 per hour