Concord Machining makes three products. The company's annual budget includes $1,209,700 of overhead. In the past, the company allocated overhead based on expected capacity of 48,388 direct labor hours. The company recently implemented an activity-based costing system and has determined that overhead costs can be broken into four overhead pools: order processing, setups, milling, and shipping. The following is a summary of company information: Expected Cost Expected Activities Order processing $ 359,100 19,000 orders Setups 170,100 4,200 setups Milling 408,000 20,400 machine hours Shipping 272,500 25,000 shipments $ 1,209,700