Leaper Corporation uses an activity-based costing system with the following three activity cost pools Activity Cost Pool Fabrication Order processing Other Total Activity 40,000 machine-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 Total $ 480,000 200,000 220,000 $ 900,000 The distribution of resource consumption across activity cost pools is given below: Wages and salaries Depreciation Occupancy Activity Cost Pools Fabrication Order Processing Other Total 40% 35% 25% 100% 20% 50% 30% 100% 40% 35% 25% 100% The activity rate for the Order Processing activity cost pool is closest to