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 has designed an activity-based costing system with the following activity cost pools and activity rates: Activity Cost Pool Activity Rate Supporting direct labor $ 22 per direct labor-hour Order processing $ 192 per order Custom design processing $ 268 per custom design Customer service $ 418 per customer Management would like an analysis of the profitability of a particular customer, Big Sky Outfitters, which has ordered the following products over the last 12 months: Standard Model Custom Design Number of gliders 12 3 Number of orders 2 3 Number of custom designs 0 3 Direct labor-hours per glider 28.50 32.00 Selling price per glider $ 1,675 $ 2,370 Direct materials cost per glider $ 472 $ 578 The companys direct labor rate is $18 per hour.