Tidwell Industries has the followings overhead costs and cost drivers Direct labor hours are estimated at 100000 for the year Cost Driver Orders Est, Overhead 155000 Cost Driver Activity 500 orders Activity Cost Pool Ordering and Receiving Machine Setup Machining Assembly Inspection Setues Machine Parts Respectos 328500 1000000 1270000 335000 450 setups 125000 MH 1000000 parts 500 impections D If overspolied using activity-based costing the overhead application rate for ordering and receiving $0.16 per part $155 per direct labor hour O $7377 per order $310 per order