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 has 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,$$26$ per direct labor$-$hour$],[$Order processing,$$284$ per order$],[$Custom design processing,$$186$ per custom design$],[$Customer service,$$379$ per customer$]]$

References

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:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Model$]],\backslash$table$[[$Custom$],[$Design$]]],[$Number of gliders,$20,3],[$Number of orders,$1,3,2,+,-,$