Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100000 for the year Activity Cost PoolCost Driver_Est.Overhead Ordering and Receiving Orders Machine Setup Machining Assembly Inspection Cost Driver Activity $125000 500 orders 450 setups 301500 Setups Machine hours Parts Inspections 52500 125000 MH 1210000 1000000 parts 305000 500 ispections If overhead is applied using traditional costing based on direct labor hours, the overhead application rate is $12. $10. $35 O $15