he Cost Accountant at Lakeland Corporation estimates the amount of materials handling overhead cost that should be allocated to the company's two products using the data that are given below:

Wall Mirrors Specialty Windows

Total expected units produced $7,3001,560$

Total expected material moves $7301,460$

Expected direct labor$-$hours per unit $159$

The total materials handling cost for the year is expected to be $$16,623\mathrm{.}20.$