Hermann is not satisfied with the traditional method of allocating overhead because he believes that most of the overhead costs relate to the truck wheels product line because of its complexity. He therefore develops the following three activity cost pools and related cost drivers to better understand these costs. Estimated Overhead Costs Estimated Use of Cost Drivers 1,000 Setups 84,000 labor hours 1.200 inspections Activity Cost Pools Setting up machines Assembling Inspection $252,000 336.000 302.400 Compute the activity-based overhead rates for these three cost pools. Overhead Rates Setting up machines $ Assembling $ Inspection $ Compute the cost that is assigned to the car wheels and truck wheels product lines using an activity-based costing system, given the following information Estimated Use of Cost Drivers per Product Car Truck Number of setups 200 800 Direct labor hours 39.000 45,000 Number of inspections 100 1.100 Car Wheels Truck Wheels $ $ Setting up machines Assembling $ S Inspection $ $ $ Total cost assigned $