Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100000 for the year.

Activity pool Cost DriverEst. OverheadCost Driver Activity

Ordering and Orders $160000 500 orders

Receiving

Machine Setup Setups 333000 450 setups

Machining Machine 1612500 125000MH

hours

Assembly Parts 1280000 1000000 parts

Inspection Inspections 340000 500 inspections

If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is:

$ ______ per: part, order, or direct labor hour?