XYZ Corporation has provided the following data concerning its overhead costs for the coming year:

Wages and salaries	$ 360,000
Depreciation	130,000
Rent	150,000
Total	$ 640,000

The company has an activity-based costing system with the following three activity cost pools and estimated activity for the coming year:

Activity Cost Pool	Total Activity
Assembly	40,000	labor-hours
Order processing	450	orders
Other	Not applicable

The Other activity cost pool does not have a measure of activity; it is used to accumulate costs of idle capacity and organization-sustaining costs.

The distribution of resource consumption across activity cost pools is given below:

	Activity Cost Pools			Total
	Assembly	Order Processing	Other
Wages and salaries	30%	25%	45%	100%
Depreciation	15%	45%	40%	100%
Rent	35%	30%	35%	100%

The activity rate for the Order Processing activity cost pool is closest to:

Multiple Choice

$430 per order

$420 per order

$330 per order

$440 per order