TB MC Qu. 5-39 (Algo) Leaper Corporation uses an activity-based costing ... Leaper Corporation uses an activity-based costing system with the following three activity cost pools: Total Activity Activity Cost Pool Fabrication Order processing Other 35,000 machine-hours 150 orders 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 Total $ 470,000 195,000 215,000 $ 880,000 The distribution of resource consumption across activity cost pools is given below: Activity Cost Pools Fabrication Order Processing Other Total Wages and salaries 35% 30% 35% 100% Depreciation 15% 45% 40% 100% Occupancy 35% 30% 35% 100% The activity rate for the Order Processing activity cost pool is closest to: