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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- 40,000

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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- 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 Total $360,000 140,000 160,000 $660,000 The distribution of resource consumption across activity cost pools is given below: Wages and salaries Depreciation Occupancy Activity Cost Pools Fabrication Order Processing 35% 40% 5% 55% 308 458 Other 25% 40% 258 Total 100% 100% 100% The activity rate for the Order Processing activity cost pool is closest to

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