2. Bennette Corporation has provided the following data concerning its overhead costs for the coming year:

Wages and Salaries	$360,000
Depreciation	130,000
Rent	150000
Total	640000

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	Total Activity
Assembly	40,000 labor hours
Order Processing	450 orders
Other	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:

		Activity Cost Pools
	Assembly	Order Processing	Other	Total
Wages and Salaries	30%	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: