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 $ $70,000$

Other expenses $50,000$

Total $ $120,000$

Distribution of resource consumption:

Activity Cost Pools Total

Making Bouquets Delivery Other

Wages and salaries $70\%20\%10\%100\%$

Other expenses $45\%25\%30\%100\%$

The "Other" activity cost pool consists of the costs of idle capacity and organization$-$sustaining costs.

The amount of activity for the year is as follows:

Activity Cost Pool Activity

Making bouquets $40,000$ bouquets

Delivery $1,000$ 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?

Note: Round to the nearest whole cent.

Multiple Choice

$$24\mathrm{.}00$

$$30\mathrm{.}00$

$$26\mathrm{.}50$

$$27\mathrm{.}00$