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	250	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	$	540,000
Depreciation		230,000
Occupancy		250,000
Total	$	1,020,000

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

	Activity Cost Pools
	Fabrication	Order Processing		Other	Total
Wages and salaries	30%	25%		45%	100%
Depreciation	20%	50%		30%	100%
Occupancy	40%	35%		25%	100%

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

Noreen 5e Rechecks 2019-07-30

Multiple Choice

• $1,000 per order

• $2,730 per order

• $1,350 per order

• $890 per order