Mission Company is preparing its annual profit plan. As part of its analysis of the profitability of individual products, the controller estimates the amount of overhead that should be allocated to the individual product lines from the information provided below. (CMA based) Wall Mirrors Units Produced 160 Material moves per product line Direct labor hours per product line 5 800 Budgeted material handling costs: $185,000 Specialty Windows 20 45 900 Under an activity-based costing (ABC) system, the materials handling costs allocated to one unit of Specialty Windows would be