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 $538,560 Number of setups 660 Ordering costs 360,000 Number of orders 18,000 Machine costs 790,400 Machine hours 41,600 Receiving 346,500 Receiving hours 9,900 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $633,000 $796,000 Direct labor 488,000 461,000 Units completed 16,400 8,800 Direct labor hours 7,000 2,200 Number of setups 450 210 Number of orders: 5,200 12,800 Machine hours 23,000 18,600 Receiving hours. 3,400 6,500