Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at $100,000$ for the year. The following information is available regarding activity cost pools, cost drivers, total estimated overhead costs, and estimated use of activities per product:

$\backslash$table$[[$Activity Cost Pool,Cost Driver,$\backslash$table$[[$Est$.],[$Overhead$]],$Cost Driver Activity$],[\backslash$table$[[$Ordering and$],[$Receiving$]],$Orders,$$120,000,500$ orders$],[$Machine Setup,Setups,$297,000,450$ setups$],[$Machining$,\backslash$table$[[$Machine$],[$hours$]],1,500,000,125,000MH$