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	$ 140000		500 orders
Machine Setup	Setups	315000		450 setups
Machining	Machine hours	1562500		125000 MH
Assembly	Parts	1240000		1000000 parts
Inspection	Inspections	320000		500 inspections If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is $0.14 per part. $280 per order. $1.40 per direct labor hour. $7155 per order.