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 $510,250 Number of setups 650 Ordering costs 299,200 Number of orders 17,600 Machine costs 892,500 Machine hours 42,500 Receiving 478,800 Receiving hours 11,400 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B < Direct materials $623,000 $849,000 Direct labor 455,000 496,000 Units completed 16,300 8,700 Direct labor hours 6,900 2,300 Number of setups 420 230 Number of orders 5,800 11,800 Machine hours 23,900 18,600 Receiving hours 3,700 7,700