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	$ 80000		500 orders
Machine Setup	Setups	261000		450 setups
Machining	Machine hours	1400000		125000 MH
Assembly	Parts	1120000		1000000 parts
Inspection	Inspections	260000		500 inspections

If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is

A$0.80 per direct labor hour.

B$0.08 per part.

C$160 per order.

D$6242 per order.