2 (4 points) Es Company is a wholesale distributor that uses activity-based costing for all of its overhead costs. The company has provided the following data concerning its annual overhead costs and its activity-based costing system: Overhead costs: Wages and salaries $280,000 Other expenses Total $100,000 $380,000 Distribution of resource consumption: Activity Cost Pools Customer Filling Orders Support Other Total Wages and salaries 45% 45% 10% 100% Other expenses 50% 30% 20% 100% The "Other" activity cost pool consists of the costs of idle capacity and organization- sustaining costs. The amount of activity for the year is as follows: Activity Cost Pool Filling orders Customer support Activity 1,000 orders 50 customers What would be the overall activity rate for the customer support activity cost pool? (Round to the nearest whole dollar.) a) $3,120 b) $2,280 Oc) $2,850 d) $3,420