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based costing system with the following activity cost pools and activity rates: table [ [ Activity Cost Pool,Activity Rate ] , [ Supporting direct

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based costing system with the following activity cost pools and activity rates:
\table[[Activity Cost Pool,Activity Rate],[Supporting direct labor,$16 per direct labor-hour],[Order processing,$198 per order],[Custom design processing,$262 per custom design],[Customer service,$426 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:
\table[[,\table[[Standard],[Model]],\table[[Custom],[Design]]],[Number of gliders,11,2],[Number of orders,2,2],[Number of custom designs,0,2],[Direct labor-hours per glider,26.50,31.00],[Selling price per glider,$1,800,$2,460
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