t Attempt in Progress Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100000 for the year. Activity Cost Pool Cost Driver Est. Overhead Cost Driver Activity Ordering and Orders $ 165000 500 orders Receiving Machine Setup Setups 337500 450 setups Machining Machine hours 1625000 125000 MH Assembly Parts 1290000 1000000 parts Inspection Inspections 345000 500 inspections If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is O $7525 per order. O $330 per order. O $1.65 per direct labor hour. O $0.17 per part..