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 $ 65000 Cost Driver Activity 500 orders Activity Cost Pool Ordering and Receiving Machine Setup Machining Assembly Inspection Setups Machine hours Parts Inspections 247500 1362500 1090000 245000 450 setups 125000 MH 1000000 parts 500 Inspections If overhead is applied using activity-based costing the overhead application rate for ordering and receiving is $130 per order $0.07 per part $0.65 per direct labor hour. $6020 per order