2. Under a costing system that allocates overhead on the basis of direct-labor hours, the material-handling costs allocated to one lens would be what amount? (Do not round your intermediate calculations. Round your final answer to the nearest dollar amount.) Material-handling cost per lens 3. Under activity-based costing (ABC), the material-handling costs allocated to one mirror would be what amount? The cost driver for the material-handling activity is the number of material moves. (Do not round your intermediate calculations. Round your final answer to the nearest dollar amount.) Material-handling cost per mirror 4. Under activity-based costing (ABC), the material-handling costs allocated to one lens would be what amount? The cost driver for the material-handling activity is the number of material moves. (Do not round your intermediate calculations. Round your final answer to the nearest dollar amount.) Material-handling cost per lens