plz answer asap

Waterway, Inc. manufactures two products, wheels and seats. The company has estimated its overhead in the assembling departm to be $360000. The company produces 700000 wheels and 600000 seats each year. Each wheel uses 2 parts, and each seat uses 3 parts. What amount of the assembly overhead cost should be allocated to wheels? $193846. $144000. $157500. $229091