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

Wages and salaries	$	460,000
Depreciation		180,000
Rent		200,000
Total	$	840,000

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
Assembly	40,000	labor-hours
Order processing	400	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	35%	30%		35%	100%
Depreciation	20%	50%		30%	100%
Rent	40%	35%		25%	100%

The activity rate for the Order Processing activity cost pool is closest to:

Multiple Choice

• $745 per order

• $735 per order

• $570 per order

• $755 per order