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

	Modular Homes	Prefab Barns
Total expected units produced	9,000	17,900
Total expected material moves	1,380	640
Expected direct labor-hour per unit	1,140	430

The total materials handling cost for the year is expected to be $148,000.

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 5 decimal places.)

	$63,423
	$39,303
	$101,576
	$77,895