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Foster Florist specializes in large floral bouquets for hotels and other commercial spaces. The company has provided the following data concerning its annual overhead costs and its activity-based costing system:

Overhead costs:
Wages and salaries	$ 70,000
Other expenses	50,000
Total	$ 120,000

Distribution of resource consumption:

	Activity Cost Pools			Total
	Making Bouquets	Delivery	Other
Wages and salaries	70%	20%	10%	100%
Other expenses	45%	25%	30%	100%

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:

Activity Cost Pool	Activity
Making bouquets	40,000	bouquets
Delivery	1,000	deliveries

What would be the total overhead cost per bouquet according to the activity-based costing system? In other words, what would be the overall activity rate for the making bouquets activity cost pool? (Round to the nearest whole cent.)

Multiple Choice

$1.35

$1.73

$1.79

$2.10