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,$$16$ per direct labor$-$hour$],[$Order processing,$$198$ per order$],[$Custom design processing,$$257$ per custom design$],[$Customer service,$$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$],[$Number of$]],\backslash$table$[[$Custom$],[$Design$]]],[$Number of orders,$16,3],[$Number of custom designs,$1,3],[$Direct labor$-$hours per glider,$0,3],[$Selling price per glider,$28\mathrm{.}50,33\mathrm{.}00],[$Direct materials cost per glider,$$1,875,$$$2,470$