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

Schwering Corporation uses activity-based costing to assign overhead costs to products. Overhead costs have already been allocated to the company's three activity cost pools as follows: Machining, $20,800; Order Filling, $30,400; and Other, $48,800. Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data appear below:

Product U1 - Machining:6600, Order Filling:800

Product D7- Machining:13400, Order Filling:200

The activity rate for the Order Filling activity cost pool under activity-based costing is closest to:

A) $100.00 per order

B)$20.00 per order

C)$30.40 per order

D)$4.00 per order

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