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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- 35,000

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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- 35,000 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 $ 530,000 225,000 245,000 $1,000,000 The distribution of resource consumption across activity cost pools is given below. Wages and salaries Depreciation Occupancy Fabrication 35% 15% 35% Activity Cost Pools Order Processing 30% 45% 30% Other 35% 40% 35% Total 100% 100% 100% The activity rate for the Order Processing activity cost pool is closest to Multiple Choice $1,041 per order $2,665 per order $1,335 per order $930 per order

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