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: Activity Cost Pool Supporting direct labor Order processing Custom design processing Customer service Number of gliders Number of orders Activity Rate $ 18 per direct labor-hour 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: Number of custom designs Direct labor-hours per glider $190 per order $ 256 per custom design $424 per customer. Selling price per glider Direct materials cost per glider The company's direct labor rate is $18 per hour. Standard Model 14 1 0 29.50 $ 1,925 $ 470 Custom Design 2 2 2 33.00 $ 2,490 $ 580

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 Management would like an analysis of the profitability of a particular customer, Big Sky Outfitters, which has ordered the tollowing products over the last 12 months: The company's direct tabor rate is $18 per hour