Orange, Inc. has identified the following cost drivers for its expected overhead costs for the year: Expected Cost Expected Quantity 250 1,500 2,000 4,000 Overhead Item Cost Driver Setup costs Ordering costs Maintenance Power Total Overhead $60,000 Number of setups 50,000 Number of orders 140,000 Machine hours 30,000 Kilowatt hours $280,000 Total direct labor hours budgeted 2,000 hours. The following actual data applies to one of the products completed during the year: Productx Direct materials Direct labor Units completed Direct labor hours $7,000 Number of setups $5,000 Number of orders 100 Machine hours 100 Kilowatt hours 50 50 500 $160.00 $150.00 $140.00. $170.00 $260.00