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 Ordering and Cost Driver Orders Est. Overhead $ 135000 500 orders Receiving Machine Setup Setups 310500 450 setups Machining Machine hours 1550000 125000 MH Assembly Inspection Parts Inspections 1230000 1000000 parts 315000 500 inspections If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is O $270 per order. O $0.14 per part. O $1.35 per direct labor hour. O $7081 per order.