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 $ 140000 500 orders Receiving Machine Setup Setups 315000 450 setups Machining Machine hours 1562500 125000 MH Assembly Parts 1240000 1000000 parts Inspection Inspections 320000 500 inspections If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is O $7155 per order. $280 per order. O $0.14 per part. $1.40 per direct labor hour.