Leaper Corporation uses an activity$-$based costing system with the following three activity cost pools:Leaper Corporation uses an activity$-$based costing system with the following three activity cost pools:

Activity Cost Pool Total Activity

Fabrication $35,000$ machine$-$hours

Order processing $300$ orders

Other Not applicable

The Other activity cost pool is used to accumulate costs of idle capacity and organization$-$sustaining costs.

The company has provided the following data concerning its costs:

Wages and salaries $ $420,000$

Depreciation $170,000$

Occupancy $190,000$

Total $ $780,000$

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

Activity Cost Pools Total

Fabrication Order Processing Other

Wages and salaries $30\%25\%45\%100\%$

Depreciation $20\%50\%30\%100\%$

Occupancy $40\%35\%25\%100\%$

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

Multiple Choice

$$633$ per order

$$1,745$ per order

$$855$ per order

$$572$ per order