Ralph Manufacturing uses an activity-based costing system. The company produces Model A and Model B. Information relating tothe two products is as follows:

	Model A	Model B
Units produced	24,000	30,000
Machine hours	7,500	8,500
Direct labor hours	8,000	12,000
Material handling (number of moves)	4,000	6,000
Setups	5,000	7,000

The following costs are reported:

Material handling	$ 40,000
Labor-related overhead	120,000
Setups	60,000

Determine the total material handling, labor-related overhead and setups costs assigned to Model B.