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,$$18$ per direct labor$-$hour$],[$Order processing,$$194$ per order$],[$Custom design processing,$$256$ per custom design$],[$Customer service,$$430$ 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$],[$Model$]],\backslash$table$[[$Custom$],[$Design$]]],[$Number of gliders,$15,3],[\backslash$table$[[$Number of orders$],[$Number of custom decions$]],2,3],[\backslash$table$[[$Number of custom designs$],[$Direct labor$-$hours ner alider$]],0,3],[\backslash$table$[[$Dlrect labor$-$hours per glider$],[$Selling price per glider$]],26\mathrm{.}50,34\mathrm{.}00],[$Direct materials cost per glider,$\backslash$table$[[$$$1,925$