Leaper Corporation uses an activity-based costing system with the following three activity cost pools Activity Cost Pool Total Activity machine- Fabrication Order processing Other 40,000 hours 250 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 $480,000 200,000 220,000 $900,000 The distribution of resource consumption across activity cost pools is given below: Activity Cost Pools Fabrication Order Processing Wages and salaries Depreciation Occupancy 40% 20% 40% 35% 50% 35% Other 25% 30% 25% Total 100% 100% 100% The activity rate for the Order Processing activity cost pool is closest to