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- 40,000 hours 200 orders 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 $360,000 140,000 160,000 $ 660,000 The distribution of resource consumption across activity cost pools is given below. Activity Cost Pools Fabrication Order Processing Other Wages and salaries 35% 25% Depreciation 558 Occupancy 30% 458 258 408 Total 100% 1008 100% 58 408 The activity rate for the Order Processing activity cost pool is closest to