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 $507,150 Number of setups 630 Ordering costs 430,100 Number of orders 18,700 Machine costs 898,800 Machine hours 42,800 Receiving 330,600 Receiving hours 8,700 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $613,000 $779,000 Direct labor $453,000 $463,000 Units completed 15,100 8,000 Direct labor hours 6,600 2,100 Number of setups 440 190 Number of orders 6,100 12,600 Machine hours 23,800 19,000 Receiving hours 2,200 6,500 The company's normal activity is 8,700 direct labor hours.