Used Paragliders For Sale Customer Margin, Using Activity-based Costing System, Managerial Accoutning?

Customer Margin, using activity-based costing system, Managerial Accoutning? - used paragliders for sale

Updraft Systems, Inc., from gliders for sale at selected sport shops. The company has a standard model glider, but it also makes custom design gliders. The management has an Activity-Based Costing system developed with the groups after the activity costs and prices:


Activity cost pool * * - * * Price

Production Support - $ 20 per hour of direct labor

Order Processing - $ 196 per order

Custom Design - $ 269 per usual

Customer Service - $ 436 per customer



The administration wants to analyze the profitability of a particular customer, Eagle Wings, the following products ordered over the last 12 months:

SREQUIREMENTS - Custom

Number of gliders - 14.2

Number of orders - 2-2

Number of models tailored - 0 - 2

Direct work hours per aircraft - from 29.5 to 33

Price umbrella - $ 1,650 - $ 2,400

Significant direct cost of Glider - $ 442 - $ 584


Kind of direct work in the company to $ 18 per hour.



Required: The activity of the company based costing system, calculate the margin clients Eagle Wings. (Negative amounts should be provided with a minus sign. Omit "$" sign in your answer.)

Margin clients (?)