ORION on a basis to its two products (wool and cotton) using direct labor hours which are estimated to be 526,500 for the current year. The company has d activity cast drivers. These two cost pools are cutting (cost driver is machine hours) and design (cost driver is number of setups). Overhead allocated to the cutting cost pool is $421,200 and $684,450 is allocated to the design cost pool. Additional information related to these pools is as follows. costing and has created two activity cost pools and related 117,000 117,000 234,000 1,755 Number of setups 1,170 O