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:

$\backslash$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,$1437500,125000MH$