Question 1: (20 marks) For its overhead costs, the wholesale distributor Janz Company uses activity-based costing. In terms of the companVs annual overhead costs and its activity-based costing system the following data has been provided: Overhead Costs: Wages and salaries Non-wage expenses Total Distribution of Resource Consumption: $380,000 90 ooo $470,000 Activity Cost Pools Product Support Other Total Wages and salaries Non-wage expenses Filling Orders 200/ 15 650/ 600/ 150/ 100% 250/ 100% The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. Shown below is the amount of activity for the year: Activity Cost Pool Filling orders Product support Other Required: Annual Activity 3,100 orders 32 products Not applicable Compute the activity rates for the Filling Orders and Product Support activity cost pools: