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

	Modular Homes	Prefab Barns
Total expected units produced	6,000	9,000
Total expected material moves	600	200
Expected direct labor-hours per unit	800	300

The total materials handling cost for the year is expected to be $300,000.

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

a. $200,000.00

b. $105,000.00

c. $150,204.00

d. $108,000.00