Aunt Lucy's Candies sells standard and premium chocolate candies through its catalog business. Many of the candies are sold in bulk to other companies. Last year, the company incurred $400,000 in overhead costs. After implementing activity-based costing (ABC), the company's controller identified the following information:

ActivityAllocation BaseProportion of Overhead Cost

PurchasingNumber of purchase orders30%

ProcessingNumber of units50%

SalesNumber of sales orders20%

The number of activities for standard and premium candies is as follows:

Standard

Premium

Number of purchase orders6,000

4,000

Number of units400,000

100,000

Number of sales orders2,000

3,000

Refer to the Aunt Lucy's Candies information above. What is the overhead rate for the sales activity?

$16.00 per sales order$102.63 per sales order$10.26 per sales order$52.23 per sales order