Finagle Industries uses an activity$-$based costing system and has determined the following allocation rates:

$\backslash$table$[[$Activity$,$Driver,Rate$],[$Process order,Sales order,$$8\mathrm{.}00$ per order$],[$Packing and shipping,Item shipped,$$5\mathrm{.}00$ per item$],[$Billing$,$Sales order,$$3\mathrm{.}00$ per order$],[$Product customization,Customized order,$$140\mathrm{.}00$ per customized order$]]$Next