During a recent accounting period, Falcon Express' shipping department processed 25 orders. Each order typically takes four hours to complete. However, the average time increased to five hours because of various departmental inefficiencies. If shipping labor is paid $11 per hour, the company's non-value-added cost would be:

Multiple Choice

• $0.
• $44.
• $275.
• $1,100.
• $1,375.