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Leaper Corporation uses an activity-based costing system with the following three activity cost pools: Activity Cost Pool Fabrication Order processing Other Total Activity 50,000 machine-hour's

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Leaper Corporation uses an activity-based costing system with the following three activity cost pools: Activity Cost Pool Fabrication Order processing Other Total Activity 50,000 machine-hour's 200 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 $ 450,000 185,000 205,000 $ 840,000 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% 20% 50% 35% 30% Other 35% 30% 35% Total 100% 100% 100% The activity rate for the Order Processing activity cost pool is closest to

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