Thermal Rising, Incorporated, makes paragliders for sale through speclalty 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,$$22,$per direct labor$-$hour$],[$order processing,$$194,$per order$],[$custom design proc,$$268,$per custom design$],[$customer service,$$422,$per customer$]]$

Management wants to calculate the profitability of a particular customer, Big Shy Outfitters, which ordered the following products over the last $12$ months:

$\backslash$table$[[$Number of gliders,$\backslash$table$[[$Standard$],[$Model$]],$Custom Design$],[$Number of orders,$14,2],[$Number of custom designs,$1,2],[$Direct labor$-$hours per glider,$28\mathrm{.}50,2],[$Selling price per glider,$$1,825,$$$23\mathrm{.}00$