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Thermal Rising, Inc., 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:

$\backslash$table$[[$Activity Cost Pool,,Activity Rate$],[$Supporting direct labor,$$26,$per direct labor$-$hour$],[$Order processing,$$284,$per order$],[$Custom design processing,$$186,$per custom design$],[$Customer service,$$379,$per customer$]]$

Management wants to calculate the profitability of a particular customer, Big Sky Outfitters, which ordered the following products over the last $12$ months:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Model$]],\backslash$table$[[$Custom$],[$Design$]]],[$Number of gliders,$20,3],[$Number of orders,$1,3],[$Number of custom designs,$0,3],[$Direct labor$-$hours per glider,$26\mathrm{.}35,28\mathrm{.}00],[$Selling price per glider,$$1,850,$$$2,400$