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

Car Truck Estimated wheels produced 45,000 18,000 Direct labour hours per wheel 8 Total estimated overhead costs for the two product lines are $1,620,000. (a) Calculate the overhead cost assigned to the car wheels and truck wheels, assuming that direct labour hours are used to allocate overhead costs. Car wheels $ Truck wheels $ Total overhead $