Andujo Company allocates materials handling cost to the company's two products using the below data:

	Modular Homes	Prefab Barns
Total expected units produced	8,500	11,000
Total expected material moves	1,290	320
Expected direct labor-hour per unit	820	120

The total materials handling cost for the year is expected to be $213,000.

If the materials handling cost is allocated on the basis of direct labor-hours, how much of the total materials handling cost would be allocated to the Prefab Barns? (Round your intermediate calculations to 2 decimal places. Round your final answer to the nearest whole dollar.)

A. $48,383

B. $9,791

C. $39,600

D. $72,064