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,$$22$ per direct labor$-],[$labor$,$$$188$ per order$],[$Order processing,$$256$ per custom design$],[$Custom design,$$424$ per customer$],[$processing$,]]$

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$[[$Number of gliders,$\backslash$table$[[$Standard$],[$Model$]],\backslash$table$[[$Custom$],[$Design$]]],[$Number of orders,$14,2],[$Number of custom designs,$2,2],[$Direct labor$-$hours per,$30\mathrm{.}50,33\mathrm{.}00],[$glider$,$$$1,850,$$$2,460$