Multiple Versus Single Overhead Rates, Activity Drivers Deoro Company has identified the following overhead activities, costs, and activity drivers for the coming year: Activity Expected Cost Activity Driver Activity Capacity Setting up equipment $440,720 Number of setups 560 Ordering costs 384,100 Number of orders 16,700 Machine costs 890,400 Machine hours 42,400 Receiving 417,100 Receiving hours 9,700 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $614,000 $788,000 Direct labor 489,000 460,000 Units completed 17,000 8,400 Direct labor hours 6,000 2,300 Number of setups 360 200 Number of orders 5,100 11,600 Machine hours 24,400 18,000 Receiving hours 2,300 7,400