Tidwell Industries has the following overhead costs and cost drivers. Direct labor hours are estimated at 100,000 for the year. 
If overhead is applied using activity-based costing, the overhead application rate for ordering and receiving is
Definitions:
Long-Term Health Outcomes
The effects on health that persist for a significant period following a disease, condition, or intervention.
Prenatal Development
The process of development and growth of a fetus inside the mother's womb, from conception to birth.
Mother-To-Child Transmission
The passing of certain conditions or infections from a mother to her baby during pregnancy, childbirth, or breastfeeding.
HIV
A virus known as Human Immunodeficiency Virus targets the immune system, potentially resulting in Acquired Immunodeficiency Syndrome (AIDS) without proper treatment.
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