y Cost Pool Total Activity machine- Fabrication 35,000 hours Order processing Other 250 orders Not applicable 23 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 $380,608 150,000 170,000 $700,000 The distribution of resource consumption across activity cost pools is given below Activity Cost Pools Other 35% 48% 35% Total 100% 100% lee% Fabrication Order Processing Wages and salaries Depreciation Occupancy 35% 15% 35% 30x 45% 30% The activity rate for the Order Processing activity cost pool is closest to