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 $ 90000 500 orders Receiving Machine Setup Setups 270000 450 setups Machining Machine hours 1425000 125000 MH Assembly Parts 1140000 1000000 parts Inspection Inspections 270000 500 inspections If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is O $0.90 per direct labor hour. $0.09 per part. O $6390 per order. O $180 per order.