A company manufactures two products: car wheels and truck wheels. To determine the amount of overhead to assign to each product line, the controller, has developed the following information:

	Car	Truck
Estimated wheels produced	49,000	12,000
Direct labour hours per wheel	2	4

Total estimated overhead costs for the two product lines are $730,000.

a) Calculate the overhead cost assigned to car wheels and truck wheels assuming that direct labour hours are used to allocate overhead costs.

car wheels	$
Truck wheels	$
Total overhead	$