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 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 $360,000 Depreciation 140,000 Occupancy 160,000 Total $ 660,000 The distribution of resource consumption across activity cost pools is given below: Activity Cost Pools Order Fabrication processing Other Total Wages and salaries 35% 40% 25% 100% Depreciation 5% 55% 40% 100% Utilities 30% 45% 25% 100% The activity rate for the Order Processing activity cost pool is closest to: O A) $1,485 per order O B) $1,540 per order C) $1,465 per order D) 51,320 per order