49. Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100000 for the year.

Activity Cost Pool	Cost Driver	Est. Overhead		Cost Driver Activity
Ordering and Receiving	Orders	$ 115000		500 orders
Machine Setup	Setups	292500		450 setups
Machining	Machine hours	1487500		125000 MH
Assembly	Parts	1190000		1000000 parts
Inspection	Inspections	295000		500 inspections

If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is

$0 per part.

$1 per direct labor hour.

$6760 per order.

$230 per order.

45. Which of the following is a value-added activity?

Inventory storage

Machining

Bookkeeping

Building maintenance