Ben Gordon, Inc. manufactures 2 products, wheels and seats. The company has estimated its overhead in the assembling department to be $660, 000. The company produces 300, 000 wheels and 600, 000 seats each year. Each wheel uses 2 parts, and each seat uses 3 parts. How much of the assembly overhead should be allocated to wheels? $165, 000. $220, 000. $264, 000. $282, 856.