Product Costs using Activity Rates

Nozama.com Inc. sells consumer electronics over the Internet. For the next period, the budgeted cost of the sales order processing activity is $540,000 and 60,000 sales orders are estimated to be processed.

a. Determine the activity rate of the sales order processing activity? ________$ per sales order

b. Determine the amount of sales order processing cost that Nozama.com would receive if it had 45,000 sales orders?