Escau 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 activity measures for the activity cost pools for the year are as follows:

What would be the total overhead cost per order according to the activity$-$based

costing system, rounded to the nearest whole cent? In other words, what would be

the overall activity rate for the Filling Orders activity cost pool?

a$.$ $$49\mathrm{.}67$

b$.$ $$52\mathrm{.}00$

c$.$ $$48\mathrm{.}00$

d$.$ $$56\mathrm{.}00$