Q.2 Amjad rising Inc, makes paragliders for sale through specialty sporting goods stores. The company has a standard paraglider mode, but also makes custom designed paragliders. Management has designed an activity based costing system with the following activity cost pools and activity rates: Standard model Custom Design Number of gliders Number of orders Number of Custom designs Direct Labor hours per glider Selling price per glider 20 1 0 26.35 Rs 1,850 Direct Material Cost per glider Rs 564 The company's direct labor rate is Rs 19.5 per hour 3 3 3 28.00 Rs 2,400 Rs 634 Required: Using the company activity based costing system, compute the profitability of each of the two products ordered by Blue Sky Outfitter's and the overall profitability of this customer.