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, $68,000; Order Filling, $136,040; and Other, $61,400. 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:

	MHs (Machining)		Orders (Order Filling)
Product D7		11,220		3,040
Product U1		22,780		760

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

$35.80 per order

$69.85 per order

$9.40 per order

$25.40 per order

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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 follows: Machining, $56,000; Order Filling, $131,600; and Other, $66,400. 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:

	MHs (Machining)		Orders (Order Filling)
Product D7		11,550		3,200
Product U1		23,450		800

What is the overhead cost assigned to Product U1 under activity-based costing?

63,840

87,500

26,320

37,520

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The controller of Hartis Corporation estimates the amount of materials handling overhead cost that should be allocated to the company's two products using the data that are given below:

	Wall Mirrors	Specialty Windows
Total expected units produced	7,700	1,450
Total expected material moves	770	1,350
Expected direct labor-hours per unit	14	7

The total materials handling cost for the year is expected to be $17,153.10.

If the materials handling cost is allocated on the basis of direct labor-hours, the total materials handling cost allocated to the wall mirrors is closest to: (Round your intermediate calculations to 2 decimal places.)

$8,864

$13,841

$16,170

$10,513