Schwering Corporation Uses Activity-Based Costing to Assign Overhead Costs to Products.Overhead

Multiple Choice

Schwering Corporation uses activity-based costing to assign overhead costs to products.Overhead costs have already been allocated to the company's three activity cost pools as follows: Machining, $20, 800;Order Filling, $30, 400;and Other, $48, 800.Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders.The costs in the Other activity cost pool are not assigned to products.Activity data appear below: The activity rate for the Order Filling activity cost pool under activity-based costing is closest to:

A) $30.40 per order
B) $100.00 per order
C) $4.00 per order
D) $20.00 per order