Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated af 100000 for the year. Activity Cost Cost Driver Pool Est. Overhead Cost Driver Activity Ordering and Orders $ 160000 500 orders Receiving Machine Setup Setups 333000 450 setups Machining Machine hours 1612500 125000 MH Assembly Parts 1280000 1000000 parts Inspection Inspections 340000 500 inspections If overhead is applied using traditional costing based on direct labor hours, the overhead application rate is O $12.80. O $16.13. O $37.26. $10.56