Orzel Corporation has provided the following data concerning its overhead costs for the coming year: Wages and salaries 240,000 Depreciation 120,000 Rent 180,000 Total 540,000 The company has an activity-based costing system with the following three activity cost pools and estimated activity for the coming year: Activity Cost Pool Total Activity Assembly 10,000 labor-hours Order processing 500 orders Other Not applicable The Other activity cost pool does not have a measure of activity; it is used to accumulate costs of idle capacity and organization-sustaining costs. The distribution of resource consumption across activity cost pools is given below: Activity Cost Pools Assembly Order Processing Other Total Wages and salaries 30% 50% 20% 100% Depreciation 15% 35% 50% 100% Rent 5% 65% 30% 100% The activity rate for the Assembly activity cost pool is closest to: 2.70 per labor-hour 16.20 per labor-hour 9.90 per labor-hour 9.00 per labor-hour