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

Modular Homes	Prefab Barns
Total expected units produced	5,000	8,000
Total expected material moves	500	100
Expected direct labor-hours per unit	700	200

The total materials handling cost for the year is expected to be $218,790.

If the materials handling cost is allocated on the basis of direct labor-hours, the total materials handling cost allocated to the prefab barns is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $109,395

• $48,620

• $125,238

• $68,640