Item 9

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

	Modular Homes	Prefab Barns
Total expected units produced	6,900	9,900
Total expected material moves	690	290
Expected direct labor-hours per unit	890	390

The total materials handling cost for the year is expected to be $300,060.

If the materials handling cost is allocated on the basis of material moves, the total materials handling cost allocated to the modular homes is closest to: (Round your intermediate calculations to 2 decimal places.)