Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100000 for the year. Cost Driver Orders Est. Overhead $ 120000 Cost Driver Activity 500 orders Activity Cost Pool Ordering and Receiving Machine Setup Machining Assembly Inspection Setups Machine hours Parts Inspections 297000 1512500 1200000 300000 450 setups 125000 MH 1000000 parts 500 inspections If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is O $0.12 per part O $240 per order O $1.20 per direct labor hour. O $6859 per order