please answer both questions

Leaper Corporation uses an activity-based costing system with the following three activity cost pools: Activity Cost Pool Fabrication Order processing Other Total Activity machine- 55,000 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 $510,000 215,000 235,000 $960,000 The distribution of resource consumption across activity cost pools is given below: Wages and salaries Depreciation Occupancy Activity Cost Pools Fabrication Order Processing 458 40 200 50 40% 358 Other 158 308 258 Total 1008 1008 1008 The activity rate for the Order Processing activity cost pool is closest to: Multiple Choice $1246 per order $2.265 per order $1575 per order $145 per order Meade Nuptial Bakery makes very elaborate wedding cakes to order. The company has an activity-based costing system with three activity cost pools. The activity rate for the Size-Related activity cost pool is $0.96 per guest. (The greater the number of guests, the larger the cake.) The activity rate for the Complexity-Related cost pool is $28.92 per tier. (Cakes with more tiers are more complex.) Finally, the activity rate for the Order-Related activity cost pool is $78.19 per order. (Each wedding involves one order for a cake.) The activity rates include the costs of raw ingredients such as flour, sugar, eggs, and shortening. The activity rates do not include the costs of purchased decorations such as miniature statues and wedding bells, which are accounted for separately. Data concerning two recent orders appear below: Number of reception guests Number of tiers on the cake Cost of purchased decorations for cake Ericson Haupt Wedding Wedding 68.00 183.00 3.00 4.00 $15.45 $ 71.86 Assuming that the company charges $534.11 for the Haupt wedding cake, what would be the overall margin on the order? Multiple Choice $44141 Assuming that the company charges $534.11 for the Haupt wedding cake, what would be the overall margin on the order? Multiple Choice $441,41 $170.89 $164.56 $9270