During the most recent year, Filmier Furniture Company incurred $100,000 of direct material costs to produce 5,000 chairs and incurred $300,000 of direct material costs to produce 3,000 desks. It took 400 direct labor hours to produce the chairs and 600 direct labor hours to produce the desks. It incurred $100,000 of indirect material costs during the period. Using direct labor hours, how much of the indirect material costs should be allocated to the desks? Please show your work.

$60,000

$50,000

$20,000

$40,000