$\backslash$table$[[$Activity cost Pool,Activity Rate$],[$Supporting direct labor,$$20$ per direct labor$-$hour$],[$Order processing,$$196$ per order$],[$Custom design processing,$$261$ per custom design$],[$Customer service,$$420$ per customer$]]$

Management would like an analysis of the profitability of a particular customer, Big Sky Outfitters, which has orde products over the last $12$ months:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Model$]],$Custom Design$],[$Number of gliders,$12,3],[$Number of orders,$1,3],[$Number of custom designs,$0,3],[$Direct labor$-$hours per glider,$27\mathrm{.}50,32\mathrm{.}00],[$Selling price per glider,$$1,925,$$$2,470$