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Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at $100000$ for the year.

$\backslash$table$[[$Activity Cost Pool,Cost Driver,Est. Overhead,Cost Driver Activity$],[\backslash$table$[[$Ordering and$],[$Receiving$]],$Orders,$$135000,500$ orders$],[$Machine Setup,Setups,$310500,450$ setups$],[$Machining$,$Machine hours,$1550000,125000MH$