Keske Corporation has an activity-based costing system with three activity cost pools-Machining, Order Filling, and Other. In the first stage allocations, costs in the two overhead accounts, equipment depreciation and supervisory expense, are allocated to the three activity cost pools based on resource consumption. Data used in the first stage allocations follow: Overhead Costs:
Equipment depreciation $68,000
Supervisory expense $5,000
Distribution of Resource Consumption Across Activity Cost Pools:
Machining Order Filling Other
Equipment depreciation 0.40 0.30 0.30
Supervisory expense 0.30 0.50 0.20
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 for the company's two products follow:

Activity MHs (Machining) Orders (Order filling)
Product S7 1,800 600
Product L6 8,200 400
Total 10,000 1,000
Finally, the costs of Machining and Order Filling are combined with the following sales and direct cost data to determine product margins.
Sales and Direct Cost Data:
PRoduct S7 Product L6
Sales (total) $152,100 $168,400
Direct materials (total) $66.500 $47,600
Direct labor (total) $59,600 $79,700
The activity rate for the Order Filling activity cost pool under activity-based costing is closest to:.
a. $12.50 per order
b. $73.00 per order
c. $5.00 per order
d. $22.90 per order