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Fotsco Company, a wholesale distributor, uses activity - based costing for its overhead costs. The company has provided the following data concerning its annual overhead

Fotsco Company, a wholesale distributor, uses activity-based costing for its overhead costs. The company has provided the following data concerning its annual overhead costs and its activity-based costing system:
Overhead Costs:
Wages and salaries $500,000
Non-wage expenses 180,000
Total $680,000
Distribution of Resource Consumption:
Activity Cost Pools
Filling Orders Product Support Other Total
Wages and salaries 15%75%10%100%
Non-wage expenses 10%70%20%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 Annual Activity
Filling orders 6,000 orders
Product support 30 products
Other Not applicable
Required:
Compute the activity rates (i.e., cost per unit of activity) for the Filling Orders and Product Support activity cost pools by filling in the table below:
Filling Orders Product Support
Wages and salaries
Non-wage expenses
Total

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