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	Est. Overhead		Cost Driver Activity
Ordering and Receiving	Orders	$ 90000		500 orders
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

$0.90 per direct labor hour.

$180 per order.

$0.09 per part.

$6390 per order.