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

	Modular Homes	Prefab Barns
Total expected units produced	5,600	8,600
Total expected material moves	560	160
Expected direct labor-hours per unit	760	260

The total materials handling cost for the year is expected to be $324,600.

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.)