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

$\backslash$table$[[,$Car,Truck$],[$Estimated wheels produced,$45,000,9,000],[$Direct labor hours per wheel,$1,3]]$

Total estimated overhead costs for the two product lines are $$835,200.$