Perdon Corporation manufactures safeslarge mobile safes, and large walk-in stationary bank safes. As part of its annual budgeting process, Perdon is analyzing the protability of its two products. Part of this analysis involves estimating the amount of overhead to be allocated to each product line. The information shown below relates to overhead. Mobile Safes Walk-in Safes Units planned for production 200 50 Material moves per product line 300 200 Purchase orders per product line 450 350 Direct labor hours per product line 800 1,700 (b1) X Your answer is incorrect. The total estimated manufacturing overhead of $268,000 was comprised of $164,000 for materials handling costs and $104,000 for purchasing activity costs. Under activity-based costing (ABC): (Round answers to 2 decimal places, as. 12.25.) What amount of materials handling costs are assigned to: (a) One mobile safe 35 270 per unit (b) One walk-in safe 35 840 per unit