Use the following to answer questions 7-8: Escau 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 $380,000 Other Expenses $100,000 Total $480,000 Distribution of Resource Consumption: Activity Cost Pools Filling Customer Orders Support Other Total Wages and Salaries 30% 60% 10% 100% Other Expenses 35% 45% 20% 100% The "Other activity cost pool consists of the costs of idle capacity and organization- sustaining costs. The activity measures for the activity cost pools for the year are as follows: Activity Cost PoolActivity Filling Orders3,000 orders Customer Support20 customers Question 7 (1 point) 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? A $48.00 B) $49.67. C) $52.00 D) $56.00 Question 8 (1 point) What would be the total overhead cost per customer according to the activity-based costing system, rounded to the nearest whole dollar? In other words, what would be the overall activity rate for the Customer Support activity cost pool? O A $10,800 B) $12,600. C) $13,650 D) $14.400