Thermal Rising, Incorporated, makes paragliders for sale through specialty sporting goods stores. The company has a standard paraglider model, but also makes custom$-$designed paragliders. Management designed an activity$-$based costing system with the following activity cost pools and activity$-$rates:

$\backslash$table$[[$Activity Cost Pool,Activity Rate$],[$Supporting direct labor,$$22$ per direct labor$-$hour$],[$Order processing,$$182$ per order$],[$Custom design processing,$$261$ per custom design$],[$Customer service,$$422$ 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:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Number of gliders$]],$Custom Design$],[$Number of orders,$16,2],[$Number of custom designs,$1,2],[$Direct labor$-$hours per glider,$0,2],[$Selling price per glider,$30\mathrm{.}50,32\mathrm{.}00],[$Direct materials cost per glider,$$1,900,$$$2,420$