1. Alonzo Inc. manufactures two products: car wheels and truck wheels. Total estimated overhead costs for the two product lines are $840,000. Calculate the cost that is assigned to the car and truck product lines using an activity-based costing system, given the following information:

Activity Cost Pools	Cost Drivers	Estimated Use of Cost Drivers		Estimated Overhead Costs
		Car	Truck
Setting up machines	Number of set-ups	100 Setups	400 setups	$260,000
Assembling	Direct labour hours	20,000 DLHs	15,000 DLHs	280,000
Inspection	Number of inspections	50 inspections	550 inspections	300,000