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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

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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 Other Expenses Total $380,000 $100.000 $480.000 Distribution of Resource Consumption: Activity Cost Pools Filling Customer Orders Support 30% 60% 359% 45% Wages and Salaries Other Expenses Other 10% 20% Total 100% 100% The "Other" activity cost pool consists of the costs of idle capacity and organization- sustaining costs. The activity measures for the activity cost pools for the year are as follows: Activity Cost Pool Filling Orders Customer Support Activity 3.000 orders 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

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