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

		Car		Truck
Estimated wheels produced		47,000		14,000
Direct labour hours per wheel		2		8

Calculate the cost that is assigned to the car and truck product lines using an activity-based costing system, given the following information:

		Use of Cost Drivers per Product
		Car		Truck
Number of set-ups		140		460
Direct labour hours		21,000		16,000
Number of inspections		65		619

		Car	Truck
Overhead assigned		$enter a dollar amount	$enter a dollar amount

Total estimated overhead costs for the two product lines are $1,030,000.