Mussenden Corporation has an activity based costing system with three activity cost pools-Machining. Order Filling and Other in the first stage allocations, costs in the two overhead accounts equipment depreciation and supervisory expense, are located to three activity cost pools based on resource consumption. Data used in the first stage allocation follow Overhead con Equipment depreciation Supervisory expense $ 193,060 $ 2.970 Distribution of Resource Consumption Aros Activity Cost Pool Bument depreciation Supervisory expense Activity Cost Pools Machining Order Filing 060 0.00 0.50 Other 0.30 0.30 020 Machining costs are assigned to products using machine hours Mal and Order Filing costs are assigned to products using the number of orden, The costs in the Other activity cost pool are not assigned to products Activity for the company's two products follow Activity Product Product 54 Total MHS Machining 10,800 19.200 30,000 Orders Order Fringi 900 2.300 3,000 The activity rate for the Order Fiting activity cost pool under activity based costing is closest to 55.06 per order $63.68 per order 5730 per order 0 $432 per order