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

A) $56.91 per order
B) $24.44 per order
C) $98.46 per order
D) $100.60 per order

To find the activity rate, we divide the total cost of the Production Orders activity cost pool by the total number of orders.
Activity rate = Total cost of Production Orders activity cost pool / Total number of orders
= $733,200 / 30,000 orders
= $24.44 per order.
Therefore, the closest activity rate for the Production Orders activity cost pool is $24.44 per order, which is option B.

Activity rate = Estimated overhead cost ÷ Total expected activity
= $26,884 ÷ 1,100 orders = $24.44 per order