Vivian's Flowers produces floral bouquets for commercial businesses (i.e. hotels) and uses an activity-based costing system. Data concerning overhead costs and activity pools is as follows:
Activity Cost Pool Estimated Wages Estimated Other
Bouquets $48,000 $18,000
Deliveries 24,000 10,000
Other 8,000 12,000
Total $80,000 $40,000
During the year Vivian made 60,000 bouquets and made 5,000 deliveries. Using activity-based costing what is the approximate cost per delivery?