Leaper Corporation uses an activity-based costing system with the following three activity cost pools: 3 Activity Cost Pool Fabrication Order processing Other Total Activity machine- 35,000 hours 250 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 $380,000 150,000 170,000 $ 700,000 Total The distribution of resource consumption across activity cost pools is given below: Wages and salaries Depreciation Occupancy Activity Cost Pools Fabrication Order Processing 35% 30% 15% 45% 35% 30% Other 35% 40% 35% Total 100% 100% 100% The activity rate for the Order Processing activity cost pool is closest to: Multiple Choice $726 per order $1,870 per order $930 per order $660 per order