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

	Modular Homes	Prefab Barns
Total expected units produced	6,200	9,200
Total expected material moves	620	220
Expected direct labor-hours per unit	820	320

The total materials handling cost for the year is expected to be $321,120.

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 4 decimal places.)

Multiple Choice

$156,855.00

$118,366.98

220,770.00

$117,760.00