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

Activity Cost Pool	Total Activity
Fabrication	45,000	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	$ 400,000
Depreciation	160,000
Occupancy	180,000
Total	$ 740,000

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

	Activity Cost Pools				Total
	Fabrication	Order Processing		Other
Wages and salaries	35%	30%		35%	100%
Depreciation	10%	40%		50%	100%
Occupancy	30%	25%		45%	100%

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

Multiple Choice

• $920 per order

• $2,555 per order

• $1,145 per order

• $825 per order