2. ABC Corporation has provided the following data concerning its overhead costs for the coming year: Wages and salaries Depreciation Rent Total $360,000 130,000 150,000 $640,000 The company has an activity-based costing system with the following three activity cost pools and estimated activity for the coming year: Activity Cost Pool Assembly Order processing Other Total Activity 40,000 labor-hours 450 orders Not applicable The Other activity cost pool does not have a measure of activity; it is used to accumulate costs of idle capacity and organization-sustaining costs. The distribution of resource consumption across activity cost pools is given below: Wages and salaries Assembly 30% Activity Cost Pools Order Processing Other Total 25% 45% 100% Depreciation 15% 45% 40% 100% Rent 35% 30% 35% 100% The activity rate for the Assembly activity cost pool is closest to