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Swifty Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 1 0 0 0 0 0 for the year.

Swifty 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:
\table[[Activity Cost Pool,Cost Driver,Est. Overhead,Cost Driver Activity],[Ordering and Receiving,Orders,$60000,500 orders],[Machine Setup,Setups,247500,450 setups],[Machining,Machine hours,1437500,125000MH
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