Leaper Corporation uses an activity-based costing system with the following three activity cost pools: Activity Cost Pool Fabrication Order processing Other Total Activity machine- 55,000 hours 250 orders Not applicable 4 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 $510,000 215,000 235,000 $960,000 The distribution of resource consumption across activity cost pools is given below: Wages and salaries Depreciation Occupancy Activity Cost Pools Fabrication Order Processing 45% 40% 20% 50% 40% 35% Other 15% 30% 25% Total 100% 100% 100% The activity rate for the Order Processing activity cost pool is closest to