MA$1-$ #$29$

Flashlight, Inc. makes two types of flashlights and is implementing an activity$-$based costing system. Previously, all overhead had been applied on the basis of machine hours. The company produces $11,250$ units of the Deluxe model and $21,142$ units of the Compact model. Additional data is as follows:

$\backslash$table$[[$Cost Pool,$\backslash$table$[[$Cost Driver and Estimated$],[$Level of Activity$]],\backslash$table$[[$Estimated$],[$Overhead Cost$]],\backslash$table$[[$Use of Driver by$],[$Deluxe$]],\backslash$table$[[$Use of Cost Driver$],[$by Compact$]]],[\backslash$table$[[$Equipment$],[$Setup$]],100$ setups,$$20,000,65$ setups,$35$ setups$],[\backslash$table$[[$Materials$],[$Ordering$]],140$ orders,$$21,000,95$ orders,$45$ orders$],[\backslash$table$[[$Quality$],[$Control$]],200$ inspections,$$22,000,150$ inspections,$50$ inspections$],[$Machining$,9,000$ machine hours,$$18,000,5,000$ machine,$4,000$ machine hours$],[,$Total Overhead Cost,$$81,000,,]]$

Using activity$-$based costing, what is the cost per order for the Materials Ordering activity?

$$462$

$$110$

$$150$

$$200$