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

Activity Cost Pool	Total Activity
Fabrication	40,000	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	$	430,000
Depreciation		175,000
Occupancy		195,000
Total	$	800,000

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

	Activity Cost Pools
	Fabrication	Order Processing		Other	Total
Wages and salaries	30%	25%		45%	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

• $625 per order

• $710 per order

• $905 per order

• $2,295 per order