Acvity cost pools and activity rates:

Supporting direct labor $20 per direct labor-hour
Order processing $190 per order
Custom designing processing $269 per custom design
Customer service $422 per customer

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Analysis of profitability - ordered the following products over the last 12 months:


Standard Model Custom Design
Number of gliders 12 3
Number of orders 2 3
Number of custom designs 0 3
Direct labor-hours per glider 30.5 33
Selling price per glider $1,600 $2,380
Direct materials cost per glider $454 $566

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The company's direct labor rate is $20 per hour.

Using the company's activity-based costing system, compute the customer margin. [/B]