Activity Cost Pools Purchasing Machine setups Machining Quality Control Cost Drivers Number of orders Number of setups Machine hours Number of ins ections Estimated Overhead 900,000 700,000 The cost drivers used: Cost Drivers Purchase orders Machine setups Machine hours Inspections Expected use of Cost Drivers 40,000 18,000 120,000 28,000 TRI-X Product 17,000 5,000 75,000 11,000