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Reck Corporation uses activitybased costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as

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Reck Corporation uses activitybased costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as follows: Machining, $11,700; Order Filling, $17,800; and Other, $13,500. Machining costs are assigned to products using machinehours {MHs} and Order Filling costs are assigned to products using the number oforders. The costs in the Other activity cost pool are not assigned to products. Activity data appear below: Orders (Order NHS (Machining) Filling) Product P? 5,993 299 Product V8 3J 189 899 r_____________________________________ The activity rate for the Order Filling activity cost pool under activitybased costing is closest to

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