Question 5 of 5 < controller accumulates the following information about overhead for the year ended December 31, 20 Activity Estimated Estimated Use of Cost Pools Cost Drivers Overhead Cost Drivers Activity-Based Overhead Rate Purchasing Number of orders $1,258,600 40,600 $31/order Machine setups Number of setups 1,026,000 19,000 $54/setup Machining Machine hours 5,035,800 119,900 $42/hour Quality control Number of inspections 814,800 29,100 $28/inspection The cost drivers used for each product were: Cost Drivers Royale Majestic Total Purchase orders 18,000 22,600 40,600 Machine setups 5,000 14,000 19,000 Machine hours 74,000 45,900 119,900 Inspections 11,000 18,100 29,100