Bennette Corporation has provided the following data concerning its overhead costs for the coming year. Wages and salaries $ 360,000 Depreciation 130,000 Rent 150,000 Total $6 640,000 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 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 Total Assembly Order Processing Other Wages and salaries 30% 25% 45% 100% Depreciation 15% 45% 40% 100% Rent 35% 30% 35% 100% The activity rate for the Order Processing activity cost pool is closest to