Leaper Corporation uses an activity-based costing system with the following three activity cost pools: Activity Cost Pool Total Activity Fabrication 35, 000 machine-hours Order processing 150 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 $470 , 000 Depreciation 195 , 000 Occupancy 215 , 000 Total $880 , 000 The distribution of resource consumption across activity cost pools is given below: Activity Cost Pools Fabrication Order Processing Other Total Wages and salaries 35% 30% 35% 1008 Depreciation 158 45% 408 100% Occupancy 35% 308 358 100% The activity rate for the Order Processing activity cost pool is closest to