Nozama.com Inc. sells consumer electronics over the Internet. For the next period, the budgeted cost of the sales order processing activity is $138,000, and 13,800 sales orders are estimated to be processed.

a. Determine the activity rate of the sales order processing activity. $fill in the blank 1 per sales order

b. Determine the amount of sales order processing cost associated with 7,900 sales orders. $fill in the blank 2