Bennette Corporation has provided the following data concerning its overhead costs for the coming year Wages and salaries $340,000 Depreciation 120,000 Rent 140.000 Total $600.000 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 30,000 tabor hours Order processing 500 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 40% Wages and salaries 35% 25% 100% 45% 40% 100% 15% Depreciation 30% 100% 35% Rent 35% The activity rate for the Order Processing activity cost pool is closest to: O $430 per order $360 per order $420 per order O $440 per order Kulka Corporation manufactures two products Product FB2D and Product TOSP. The company uses a plantwide overhead rate based on direct labor hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to three cost pools. The following additional information is available for the company as a whole and for Products F82D and TOSP. Activity Cost Pool Activity Measure Total Cost Total Activity Machining Machine hours $180,000 9,000 Machine-hours Machine setups Number of setups $125,000 250 setups Product design Number of products $44,000 2products Product TOSP Product F82D 5,000 Activity Measure Machine-hours Number of setups Number of products 160 4,000 90 1 1 Using the ABC system, how much total manufacturing overhead cost would be assigned to Product TO5P? $193.889 $155,111 $202.000 $147.000 Data concerning three of the activity cost pools of Salcido LLC, a legal firm, have been provided below: Activity Cost Pool Researching legal issues Meeting with clients Preparing documents Total Cost $20,480 $1,182,239 $91,840 Total Activity 640 research hours 7,253 meeting hours 5,740 documents The activity rate for the "meeting with clients" activity cost pool is closest to: $163 per meeting hour O $61 per meeting hour $1,182.239 per meeting hour $95 per meeting hour