Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100000 for the year. Est. Overhead $ 55000 Cost Driver Activity 500 orders Activity Cost Pool Cost Driver Ordering and Orders Receiving Machine Setup Setups Machining Machine hours Assembly Parts Inspection Inspections 238500 1337500 1070000 235000 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 $110 per order. $5872 per order. $0.55 per direct labor hour. $0.06 per part