Foyle Corporation has provided the following data concerning its overhead costs for the forthcoming period:

Wages and salaries	420,000
Depreciation	200,000
Rent	100,000
Total	720,000

The company uses an activity-based costing system with the following three activity cost pools and estimated activity for the coming year:

Activity Cost Pool	Total Activity Cost Driver
Assembly	40,000	labour hours
Sales order processing	400	orders
Other	200	repairs

The distribution of resource consumption across activity cost pools is given below:

	Activity Cost Pools			Total
	Assembly	Sales order Processing	Other
Wages and salaries	30%	40%	30%	100%
Depreciation	30%	35%	35%	100%
Rent	45%	30%	25%	100%

The activity cost driver rate for the Sales Order Processing activity cost pool is closest to: