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 $490,800 Number of setups 600 Ordering costs 397,900 Number of orders 17,300 Machine costs 817,000 Machine hours 43,000 Receiving 492,800 Receiving hours 11,200 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $643,000 $799,000 Direct labor $496,000 $454,000 Units completed 16,300 8,700 Direct labor hours 6,200 1,700 Number of setups 380 220 Number of orders 5,500 11,800 Machine hours 24,400 18,600 Receiving hours 3,700 7,500 The company's normal activity is 7,900 direct labor hours.