1. A company manufactures two products using a common handling facility. The total budgeted material handling cost is ` 70,000. The other details are :

Product A

- Number of units produced 30

- Material moves per product line 5

- Direct labor hours per unit 200

Product B

- Number of units produced 30

- Material moves per product line 3

- Direct labor hours per unit 150

Under Activity Based Costing System, the material handling costs to be allocated to Product B

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