Multiple Versus Single Overhead Rates, Activity Drivers Deoro Company has identified the following overhead activities, costs, and activity drivers for the coming year: Activity Expected Cost Activity Driver Activity Capacity Setting up equipment $447,440 Number of setups 560 Ordering costs 432,400 Number of orders 18,800 Machine costs 736,200 Machine hours 40,900 Receiving 360,000 Receiving hours 10,000 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $573,000 $757,000 Direct labor 459,000 466,000 Units completed 15,900 8,100 Direct labor hours 5,900 1,700 Number of setups 410 150 Number of orders 6,500 12,300 Machine hours 23,700 17,200 Receiving hours 2,200 7,800 The company's normal activity is 7,600 direct labor hours.