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Bennette Corporation has provided the following data concerning its overhead costs for the coming year: Wages and salaries $ 430,000 Depreciation 165,000 Rent 185,000 Total

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Bennette Corporation has provided the following data concerning its overhead costs for the coming year: Wages and salaries $ 430,000 Depreciation 165,000 Rent 185,000 Total $ 780,000 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 45,000 labor-hours Order processing 600 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: Activity Cost Pools Assembly Order Processing 308 200 508 358 308 Wages and salaries Depreciation Rent 359 Other 356 303 358 Total 1008 1008 100% The activity rate for the Order Processing activity cost pool is closest to

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