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 $158,666 Other expenses 92,666 Total $259,999 Distribution of resource consumption: Activity Cost Pools Making Bouquets Delivery Other Total Wages and salaries 3596 5596 1696 166% Other expenses 3695 5595 1595 166% "he "Other" activity cost pool consists ofthe costs of idle capacity and organizationsustaining costs. "he amount ofactivity for the year is as follows: Activity Cost Pool Activity Making bouquets 681512 bouquets Delivery 161366 deliveries What would be the total overhead cost per delivery according to the activity based costing system? In other words, what would be the overall activity rate for the deliveries activity cost pool? (Round to the nearest whole cent}