Escalona Company is a wholesale distributor that uses activity-based costing for all of its overhead costs. The company has provided the following data concerning its annual overhead costs and its activity-based costing system: Distribution of Resource Consumption: The ''Other'' activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The amount of activity for the year is as follows: To the nearest whole dollar, how much wages and salaries cost would be allocated to a customer who placed four orders in a year? $7,124. $10,595. $8,859. $14,248. Sorter Company has provided the following data for the third quarter of the most recent year: Assume that direct labour is a variable cost and that there was no beginning or ending inventories. Suppose the sales for the third quarter was the equivalent of 1,000 units and that the fixed manufacturing and non-manufacturing costs were valid between the relevant range of 800 and 1,200 units. If Sorter Company had sold 100 additional units, it would have reported what amount of additional operating income? $100,650. $23,725. $50,000. $9,150