For its overhead costs, the wholesale distributor Janz Company uses activity-based costing. In terms of the company's annual overhead costs and its activity-based costing system the following data has been provided:

Overhead Costs:

Wages and salaries

$380,000

Non-wage expenses

90,000

Total

$470,000

Distribution of Resource Consumption:

Activity Cost Pools

Filling ORDER PRODUCT SUPPORT OTHER TOTAL

Wages and salaries 20% 65% 15% 100%

Non-wage expenses 15% 60% 25% 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 ANNUAL ACTIVITY

Filling orders 3,100 orders

Product support 32 products

Other Not applicable

HELP TO Compute the activity rates for the Filling Orders and Product Support activity cost pools