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Bennette Corporation has provided the following data concerning its overhead costs for the coming year: Wages and salaries Depreciation Rent Total $ 470,000 185,000 205,000

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Bennette Corporation has provided the following data concerning its overhead costs for the coming year: Wages and salaries Depreciation Rent Total $ 470,000 185,000 205,000 $ 960,000 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 Total Activity labor- Assembly 45,000 hours Order processing 550 orders Not Other 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 Activity Cont Pools Assembly Order Processing 305 258 208 50 301 25 Other 458 308 458 Total 100% 1008 1001 The activity rate for the Order Processing activity cost pool is closest to

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