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:

Activity Cost Pool Activity Rate

Supporting direct labor $ $18$ per direct labor$-$hour

Order processing $ $182$ per order

Custom design processing $ $252$ per custom design

Customer service $ $418$ 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:

Standard Model Custom Design

Number of gliders $142$

Number of orders $12$

Number of custom designs $02$

Direct labor$-$hours per glider $26\mathrm{.}5031\mathrm{.}00$

Selling price per glider $ $1,900$ $ $2,490$

Direct materials cost per glider $ $448$ $ $582$

The company$$s direct labor rate is $$22$ per hour.