Orange, Inc. has identified the following cost drivers for its expected overhead costs for the year: Expected Expected Quantity 250 Overhead Item Cost Cost Driver $ 60,000 Number of setups Setup costs Ordering costs 50,000 Number of orders 1,500 Maintenance 140,000 Machine hours 2,000 Power 30,000 Kilowatt hours 4,000 Total Overhead $ 280,000 Total direct labor hours budgeted = 2,000 hours. !3! The following actual data applies to one of the products completed during the year: Product X Direct materials $7,000 Number of setups $5,000 Number of orders Direct labor 50 Units completed 100 Machine hours 50 Direct labor hours 100 Kilowatt hours 500 $160.00. $150.00. $140.00. $170.00. $260.00.