Leaper Corporation Uses an Activity-Based costing system

Activity Cost Pool Fabrication Order processing Other Total Activity machine- 45,000 hours 250 orders Not applicable 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 $ 490,000 205,000 225,000 $920,000 The distribution of resource consumption across activity cost pools is given below: Wages and salaries Depreciation Occupancy Activity Cost Pools Fabrication Order Processing 30% 25% 20% 50% 30% 25% Other 45% 30% Total 100% 100% 100% 45% The activity rate for the Order Processing activity cost pool is closest to