Current Attempt in Progress 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 Orders $ 115000 500 orders Receiving 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 traditional costing based on direct labor hours, the overhead application rate is O $14.88. O $11.90. O $9.49. O $33.80.