Multiple Versus Single Overhead Rates, Activity Drivers Deoro Company has identified the following overhead activities, costs, and activity drivers for the coming year: Expected Cost Activity Driver Activity Capacity Activity Setting up equipment Ordering costs Machine costs Receiving $467,280 Number of setups 590 354,000 Number of orders 17,700 998,200 Machine hours 43,400 365,500 Receiving hours 8,500 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $612,000 $790,000 Direct labor 488,000 483,000 Units completed 16,200 7,400 Direct labor hours 5,900 1,800 Number of setups 360 230 Number of orders 5,800 11,900 Machine hours 24,700 18,700 Receiving hours 2,300 6,200 The company's normal activity is 7,700 direct labor hours.