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Activity Cost Pools Setting up machines Assembling Inspection Estimated Use of Cost Drivers 1,000 setups 72,000 labor hours 1,200 inspections Estimated Overhead Costs $216,000 360,000 259,200 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 Estimated Use of Cost Drivers per Product Car Truck Number of setups 200 800 Direct labor hours 39,000 33,000 Number of inspections 100 1,100 Car Wheels Truck Wheels Setting up machines $ Assembling Inspection Total cost assigned