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 Activity Cost Driver Est. Overhead Ordering and Orders $ 110000 500 orders Receiving Machine Setup Setups 288000 450 setups Machining Machine hours 1475000 125000 MH Assembly Parts 1180000 1000000 parts Inspection Inspections 290000 500 inspections If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is $220 per order. $1.10 per direct labor hour. $0.11 per part. $6686 per order.