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 Cost Driver Activity Est. Overhead $ 70000 Orders 500 orders Ordering and Receiving Machine Setup Machining Assembly Inspection Setups Machine hours Parts Inspections 252000 1375000 1100000 250000 450 setups 125000 MH 1000000 parts 500 inspections If overhead is applied using traditional costing based on direct labor hours, the overhead application rate is $11.00. $30.47. $8.48. $13.75. 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 $ 175000 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 $1.75 per direct labor hour. $7673 per order. $350 per order. $0.18 per part Which of the following costs are variable? Cost visit 10.000 30.000 Units Units $100,000 $300,000 40,000 240,000 90,000 90,000 50,000 150,000 1 and 2 only 2 only 1 1 and 4