Corporation uses an activity-based costing system with the following three activity cost pools:

Activity Cost Pool	Total Activity
Fabrication	35,000	machine-hours
Order processing	150	orders
Other	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:

Wages and salaries	$470,000
Depreciation	200,000
Occupancy	220,000
Total	$890,000

The distribution of resource consumption across activity cost pools is given below:

	Activity Cost Pools
	Fabrication	Order Processing	Other
Wages and salaries	35%	30%	35%
Depreciation	15%	45%	40%
Occupancy	35%	30%	35%

A. How much cost, in total, would be allocated in the first-stage allocation to the Order Processing activity cost pool?

B. The activity rate, per order, for the Order Processing activity cost pool is closest to: