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In: AccountingThermal Rising, Inc., makes paragliders for sale throughspecialty sporting goods stores. The company has a...Thermal Rising, Inc., makes paragliders for sale throughspecialty sporting goods stores. The company has a standardparaglider model, but also makes custom-designed paragliders.Management has designed an activity-based costing system with thefollowing activity cost pools and activity rates:Activity Cost PoolActivity RateSupporting direct labor$22per direct labor-hourOrder processing$190per orderCustom design processing$267per custom designCustomer service$428per customerManagement would like an analysis of the profitability of aparticular customer, Big Sky Outfitters, which has ordered thefollowing products over the last 12 months:StandardModelCustomDesignNumber of gliders162Number of orders12Number of custom designs02Direct labor-hours per glider28.5033.00Selling price per glider$1,625$2,340Direct materials cost per glider$468$584The company’s direct labor rate is $16 per hour.Required:Using the company’s activity-based costing system, compute thecustomer margin of Big Sky Outfitters. (Round yourintermediate calculations and final answer to the nearest wholedollar amount. Loss amounts should be entered with a minussign.)