Quick Start Engines has two departments, Assembly and Testing. You are given the following information about the costs of 5 activities that occur at the manufacturing plant monthly: Activity Material handling Supervision of direct labour Janitorial and cleaning Machining Total Costs $100,000 105,000 150,000 240.000 $595,000 Volume of Cost Driver 200,000 parts 70 employees 3.000 hours 6,000 machine hours Total costs The above activities are used by the two departments as follows The above activities are used by the two departments as follows: Testing Assembly 150,000 parts 50,000 parts 30 employees 40 employees Material handling Supervision of direct labour Time spent cleaning Number of machine hours 2,000 hours 1,000 hours 4,000 machine hours 2,000 machine hours How much of the material handling cost will be allocated to Assembly? $75,000 $25,000 $66,667 $33,333