SheffieldCorporation manufactures safeslarge mobile safes, and large walk-in stationary bank safes. As part of its annual budgeting process,Sheffieldis analyzing the profitability of its two products. Part of this analysis involves estimating the amount of overhead to be assigned 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

The total estimated manufacturing overhead of $264,000was comprised of $164,000for materials handling costs and $100,000for purchasing activity costs. Under activity-based costing (ABC): (Round answers to 2 decimal places, e.g. 12.25.) What amount of materials handling costs are assigned to:

(a)		One mobile safe		$enter a dollar amount each rounded to 2 decimal places	each
(b)		One walk-in safe		$enter a dollar amount each rounded to 2 decimal places	each