Derricks Roses incurs the following overhead costs during the fiscal year: Indirect Labor Utilities Insurance...

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Derricks Roses incurs the following overhead costs during the fiscal year: Indirect Labor Utilities Insurance $400,000 $200,000 $50,000 The company has an activity-based costing system with the following three activity cost pools and estimated activity for the coming year: Planting Packaging Botany Design 17,000 labor hours 7,000 orders 500 Flower Parts The distribution of resource consumption across activity cost pools is given below: Indirect Labor Utilities Insurance Planting 50% 20% 30% Packaging 30% 40% 20% Botany Design 20% 40% 50% The activity rate for the botany design activity cost pool is closest to

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