Acura Company uses an Activity Based Costing system to allocate overhead costs to jobs. Shown below are two activity centers, along with cost drivers used, and estimated cost and driver levels Cost Driver Number of orders Machine hours Estimated Overhead Cost $500,000 Estimated Cost Driver Level 5,000 orders Activity Center Purchase order processin Machine-related $2,500,000 20,000 hours What is the overhead rate for purchase order processing activity? a. $100 b. $125 c. $120 d. $150