Leaper Corporation uses an activity-based costing system with the following three activity cost pools:

Activity Cost Pool	Total Activity
Fabrication	40,000	machine-hours
Order processing	200	orders
Other	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	$	390,000
Depreciation		155,000
Occupancy		175,000
Total	$	720,000

The distribution of resource consumption across activity cost pools is given below:

	Activity Cost Pools
	Fabrication	Order Processing		Other	Total
Wages and salaries	45%	40%		15%	100%
Depreciation	15%	45%		40%	100%
Occupancy	40%	35%		25%	100%

The activity rate for the Order Processing activity cost pool is closest to:

Garrison 16e Rechecks 2019-07-30

Multiple Choice

• $1,129 per order

• $2,165 per order

• $1,435 per order

• $1,086 per order