Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100000 for the year. Cost Driver Orders Est. Overhead $ 175500 Cost Driver Activity 500 orders Activity Cost Pool Ordering and Receiving Machine Setup Machining Assembly Inspection Setups Machine hours Parts Inspections 346500 1650000 1310000 355000 450 setups 125000 MH 1000000 parts 500 inspections If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is O $1.75 per direct labor hour. O $0.18 per part O $7673 per order, O $350 per order