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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

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 Orders Product Support Other Total
Wages and salaries 20% 65% 15% 100%
Non-wages 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

Submission Instructions:

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

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