$4)$ Tiger Company allocates materials handling cost to the company's two products using the below data:

Modular Homes Prefab Barns

Total expected units produced $5,0008,000$

Total expected material moves $500100$

Expected direct labor$-$hours per unit $700200$

The total materials handling cost for the year is expected to be $$218,790.$

If the materials handling cost is allocated on the basis of direct labor$-$hours, the total materials handling cost allocated to the prefab barns is closest to: $($Round your intermediate calculations to $2$ decimal places.$)$

a$.$ $$109,395$

b$.$ $$48,620$

c$.$ $$125,238$

d$.$ $$68,640$