Christiansen Corporation uses an activity-based costing system with the following three activity cost pools Activity Cost Pool Fabrication Order processing. Other Total Activity 70,000 machine-hours 500 orders Not applicable The Other activity cost pool is used to accumulate costs of idle capacity and organization- sustaining costs The company has provided the following data concerning its costs $420,000 160,000 200,000 S780,000 Depreciation Occupancy Total The distribution of resource consumption across activity cost pools is given below Activity Cost Pools Fabrication Order Processing Other 20% 35% 25% Total 100% 100% 100% 60% 20% 60% 50% Wages and salaries Depreciatio Occupancy. 25% The activity rate for the Order Processing activity cost pool is closest to $676 per order $780 per order $560 per order 312 per order