A manufacturer of cedar shingles has supplied the following data: Bundles of cedar shakes produced and sold Sales revenue Variable manufacturing expense Fixed manufacturing expense Variable selling and administrative expense Fixed selling and administrative expense Net operating income 360,000 $ 2,412,000 $ 1,170,000 $ 714,000 $ 414,000 $ 82,000 $ 32,000 The company's contribution margin ratio is closest to: Bennette Corporation has provided the following data concerning its overhead costs for the coming year: Wages and salaries Depreciation Rent $ 340,000 120,000 140,000 $ 600,000 Total 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 30,000 labor-hours 500 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 Depreciation Rent Assembly 40% 15% 35% Activity Cost Pools Order Processing 35% 45% 30% Other 25% 40% 35% Total 100% 100% 100% The activity rate for the Order Processing activity cost pool is closest to