The activity rate for the Production Orders activity cost pool under activity-based costing is closest to:

A) $44.54 per order
B) $185.10 per order
C) $192.32 per order
D) $182.46 per order

Activity Rate

A rate used in activity-based costing to assign costs to activities based on their use of resources.

Activity Cost Pool

Refers to a grouping of all costs related to a specific activity used in activity-based costing to allocate overhead costs more accurately to products or services.

Activity-Based Costing

A method of costing that assigns costs to products or services based on the activities they require.