18. Walnut Incorporated estimates the amount of materials handling overhead cost that should be allocated to the company's two products using the data that are given below:

	Wall Mirrors	Specialty Windows
Total expected units produced	8,000	7,000
Total expected material moves	300	900
Expected direct labor hours per unit	5	7

The total materials handling cost for the year is expected to be $80,000 If the materials handling cost is allocated on the basis of material moves, the total materials handling cost allocated to the specialty windows is closest to:

a.

$60,000.00

b.

$80,000.00

c.

$240,000.00

d.

$20,000.00