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

$\backslash$table$[[$Activity Cost Pool,Total Activity$],[$Fabrication$,40,000$ machine$-$hours$],[$Order processing,$200$ 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

Depreciation

Occupancy

Total

$\backslash$table$[[$$$360,000$