Leaper Corporation uses an activity-based costing system with the following three activity cost pools:
Fabrication: 40,000 machine-hours
Order processing: 200 orders
Other: 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 manufacturing overhead cost data concerning the Order Processing activity:
Wages and salaries: $144,000
Depreciation: $77,000
Occupancy: $72,000
Total: $293,000
The activity rate for the Order Processing activity cost pool is closest to: