O.Hara Glass Company produces two Major product lines, wall mirrors and specialty windows. The following estimates are available:
	Wall Mirrors		Specialty Windows
Units to be produced	25		25
Materials moves per product line	5		15
Direct labour hours per unit	200		200
Budgeted materials-handling costs are	$50,000
If overhead is allocated using direct labour hours as the cost driver, the materials handling cost allocated to one wall mirror would be:
Using activity based costing, the materials handling cost allocated to one wall mirror would be: