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Seved Help Save & EX Sub Leaper Corporation uses an activity based costing system with the following three activity cost pools: Activity Cost Pool Total

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Seved Help Save & EX Sub Leaper Corporation uses an activity based costing system with the following three activity cost pools: Activity Cost Pool Total Activity Fabrication 30,000 machine-hours Order processing 150 orders Other Not applicable The Other activity cost pool is used to accumulate costs of idle capacity and organization-sustaining costs. The company has provided the following data concerning its costs: Wages and salaries Depreciation Occupancy $ 410,000 165,000 185,000 $ 760,000 Total The distribution of resource consumption across activity cost pools is given below: Other Activity Cost Pools Fabrication Order Processing 35% 30% 15% 45% 35% 30% 35% Wages and salaries Depreciation Occupancy Total 100% 1009 100% 48% 35% Heip Saves EXIT Sub The distribution of resource consumption across activity cost pools is given below: Wages and salaries Depreciation Occupancy Activity Cost Pools Fabrication Order Processing 35% 30% 15% 45% 35% 30% Other 35% 40% 35% Total 100% 100% 100% The activity rate for the Order Processing activity cost pool is closest to: Multiple Choice $1,315 per order O $3,382 per order

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