TB MC Qu. 7-55 (Algo) Leaper Corporation uses an activity-based costing ... Leaper Corporation uses an activity-based costing system with the following three activity cost pools: Activity Cost Pool Fabrication Order processing Total Activity machine- 40,000 hours 200 orders Not applicable Other 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 $ 390,000 155,000 175,000 $ 720,000 The distribution of resource consumption across activity cost pools is given below: Activity Cost Pools Order Fabrication Processing Other 45% 40% 15% 15% 45% 40% 40% 35% 25% Wages and salaries Depreciation Occupancy Total 100% 100% 100% The activity rate for the Order Processing activity cost pool is closest to: Multiple Choice $1,086 per order O $1,129 per order O $1,435 per order O $2,165 per order