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:

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,$10,2],[$Number of custom designs,$1,2],[$Direct labor$-$hours per glider,$0,2],[$Selling price per glider,$28\mathrm{.}50,33\mathrm{.}00],[$Direct materials cost per glider,$$1,825,$$$2,446$