Tory Company is a wholesale distributor that uses activity-based costing for all of its overhead costs. The company has provided the following data concerning its annual overhead costs and its activity-based costing system:

Overhead costs:
Wages and salaries	$600,000
Other expenses	200,000
Total	$800,000

Distribution of Resource Consumption:

	Activity Cost Pools
	Filling Orders	Customer Support	Other	Total
Wages and salaries	30%	60%	10%	100%
Other expenses	20%	60%	20%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The amount of activity for the year is as follows:

Activity Cost Pool	Activity
Filling orders	3,500 orders
Customer support	35 customers

What would be the total overhead cost per order according to the activity-based costing system, rounded to the nearest whole cent? In other words, what would be the overall activity rate for the Filling Orders activity cost pool?

Multiple Choice

• $37.00

• $18.50

• $27.75

• $62.86