Leaper Corporation uses an activity-based costing system with the following three activity cost pools: Activity Cost Pool Fabrication Order processing Other Total Activity machine- 40,000 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 Depreciation Occupancy $390,000 155,000 175,000 $720,000 Total The distribution of resource consumption across activity cost pools is given below: Wages and salaries Depreciation Occupancy Fabrication 45% 15% 40% Activity Cost Pools Order Processing 40% 45% 35% Other 15% 40% 25% Total 100% 100% 100% The activity rate for the Order Processing activity cost pool is closest to