Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100000 for the year. Cost Driver Activity Activity Cost Pool Cost Driver Est. Overhead Ordering and Orders $ 115000 500 orders Receiving Machine Setup Setups 292500 450 setups Machining: Machine hours 1487500 125000 MH Assembly Parts 1190000 1000000 parts Inspection Inspections 295000 500 inspections If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is O $0.12 per part. O $6760 per order