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Sheffield Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100000 for the year. The following information is available regarding activity cost pools, cost drivers, total estimated overhead costs, and estimated use of activities per product: If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is $180 per order. $0.90 per direct labor hour. $0.09 per part. $7202 per order