Required:

$1.)$ Under a costing system that allocates overhead on the basis of direct$-$labor hours, the material$-$handling costs allocated to one lens would be what amount?

$2.)$ Under a costing system that allocates overhead on the basis of direct$-$labor hours, the material$-$handling costs allocated to one mirror would be what amount?

$3.)$ Under activity$-$based costing $($ABC$),$ the material$-$handling costs allocated to one lens would be what amount? The cost driver for the material$-$handling activity is

the number of material moves.

$4.)$ Under activity$-$based costing $($ABC$),$ the material$-$handling costs allocated to one mirror would be what amount? The cost driver for the material$-$handling activity is the number of material moves.

$1.)$Material$-$handling cost per lens is$...$

$2.)$Material$-$handling cost per mirror is$..$

$3.)$ Material$-$handling cost per lens is$...$

$4)$Material$-$handling cost per mirror is$...$