8. DW Co. is preparing its annual profit plan. As part of its analysis of the profitability of individual products, the controller estimates the amount of overhead that should be allocated to the individual product lines from the information given as follows: Windows Doors Units produced Material moves per product line 5 Direct labor hours per unit 200 25 200 50,000 125 Total budgeted materials handling costs amount to 50,000. Under a plant-wide allocation costing system that allocates overhead on the basis of direct labor hours, DW's materials handling costs allocated to one unit of doors would be A. $5,000. B. $1,000. 400s C. $2,000. D. $ 500. E. $3,000