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:

Overhead costs:

Wages and salaries $$380,000$

Other expenses $100,000$

Total $$480,000$

Distribution of Resource Consumption:

Activity Cost Pools

Filling Orders Customer Support Total

Wages and salaries $30\%70\%100\%$

Other expenses $35\%65\%100\%$

$$The activity measures for the activity cost pools for the year are as follows:

Activity Cost Pool Activity

Filling orders $3,000$ orders

Customer support $20$ customers

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$