paraglider model, but also makes custom$-$designed paragliders. Management designed an activity$-$based costing 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 follo 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$