Current Attempt in Progress Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100000 for the year. Cost Driver Orders Est. Overhead $ 150000 Cost Driver Activity 500 orders Activity Cost Pool Ordering and Receiving Machine Setup Machining Assembly Inspection 324000 1587500 Setups Machine hours Parts Inspections 450 setups 125000 MH 1000000 parts 500 inspections 1260000 330000 If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is $0.15 per part $1.50 per direct labor hour. $300 per order. $7303 per order