1. Goldbard 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 ............ $540,000

Nonwage expenses .............. 220,000

Total ................................... $760,000

Distribution of resource consumption:

	Filling	Product
Activity Cost Pools	Orders	Support	Other	Total
Wages and salaries	55%	35%	10%	100%
Nonwage expenses	15%	65%	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 ......... 3,000 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
Nonwage expenses
Total