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Leaper Corporation uses an activity-based costing system with the following three activity cost pools: Activity Cost Pool Fabrication Order processing Total Activity 40,000 machine-hours 250

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Leaper Corporation uses an activity-based costing system with the following three activity cost pools: Activity Cost Pool Fabrication Order processing Total Activity 40,000 machine-hours 250 orders Not applicable Other 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 $ 430,000 175,000 195,000 $ 800,000 Total The distribution of resource consumption across activity cost pools is given below: Wages and salaries Depreciation Occupancy Activity Cost Pools FabricationOrder Processing 30% 258 10% 408 308 25% Other 45% 50% 45% Total 100% 100% 100% The activity rate for the Order Processing activity cost pool is closest to

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