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 Orders $ 125000 500 orders Receiving Machine Setup Setups 301500 450 setups Machining Machine hours 1525000 125000 MH Assembly Parts 1210000 1000000 parts Inspection Inspections 305000 500 inspections If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is O $1.25 per direct labor hour. O $0.13 per part $6933 per order O $250 per order