Thermal Rising. Incorporated, makes paragliders for sale through specialty sporting goods stores. The company has a staridard paraglider model, but also makes custom-designed paragliders. Management designed an activity-based costing system with the following activity cost pools and activity rates: Management wants to calculate the profitability of a particular customer, Big Sky Outfitters, which ordered the following products ov the last 12 months: The company's direct labor rate is $18 per hour. Customer margin