Question 25 of 50 -/3.3 E 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: Activity Cost Pool Cost Driver Est. Overhead Cost Driver Activity Ordering and Receiving Orders $ 125000 500 orders Machine Setup Setups 262500 450 setups Machining Machine hours 1373500 125000 MH Assembly Parts 1260000 1000000 parts Inspection Inspections 345000 500 inspections If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is $6732 per order. $0.13 per part. $1.25 per direct labor hour.. $250 per order.