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

Activity Cost Pool	Total Activity
Fabrication	35,000	machine-hours
Order processing	250	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	$	380,000
Depreciation		150,000
Occupancy		170,000
Total	$	700,000

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

	Activity Cost Pools
	Fabrication	Order Processing		Other	Total
Wages and salaries	35%	30%		35%	100%
Depreciation	15%	45%		40%	100%
Occupancy	35%	30%		35%	100%

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

• $726 per order

• $1,870 per order

• $930 per order

• $660 per order