Schwering Corporation uses activity-based costing to assignoverhead costs to products. Overhead costs have already beenallocated to the company's three activity cost pools as follows:Machining, $45,900; Order Filling, $90,000; and Other, $55,200.Machining costs are assigned to products using machine-hours (MHs)and Order Filling costs are assigned to products using the numberof orders. The costs in the Other activity cost pool are notassigned to products. Activity data appear below:

	MHs (Machining)		Orders (Order Filling)
Product D7		8,910		1,920
Product U1		18,090		480

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

$79.63 per order

$11.10 per order

$37.50 per order

$27.10 per order