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

Modular Homes Prefab barns

total expected units produced	6000	9000
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 imtermediate calculations to 2 decimal places.)

A: $105,000

B: $108,000

C: $200,000

D: $150,204