16) Figure 4-11 Longview Manufacturing Company manufactures two products (I and II), The overhead costs ($58,000) have been divided into three cost pools that use the following activity drivers: Number of Labor Product Number of Orders ransactions Labor Hours 500 2,000 Cost per pool $12,500 $8,000 $40,000 Refer to Figure 4-11. What is the allocation rate per order using ABC? $12,500 $500 $2,320 $58,000