Escau Corporation 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	$	612,500
Other expenses		152,000
Total	$	764,500

Distribution of resource consumption:
	Activity Cost Pools
	Filling Orders	Customer Support	Other	Total
Wages and salaries	30%	60%	10%	100%
Other expenses	35%	45%	20%	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	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? In other words, what would be the overall activity rate for the filling orders activity cost pool? (Round to the nearest whole cent.)

Noreen 4e Rechecks 2017-24-03

$77.31

$78.98

$81.31

$85.31