The most difficult part of the activity-based cost management process is determining how many employees to layoff each year. determining what the price point should be for each product. determining how many employees to hire each year. determining how and where to assign overhead costs. Altex ine. manufactures two products: car wheels and truck wheels. To determine the amcunt of overhead to assign to each product line, the controller. Robert Hermann, has developed the following information. Totalestimated overhead costs for the two product lines are $731.400 (a1) Calculate overhead rate, (Round onswer to 2 dedmal places, es. 12.25) Overheadrate 5 per direct labor hour