The controller of ABC corporation estimates the amount of materials handling overhead cost that should be allocated to the company's two products using the data that are given below. The total materials handling cost for the year is expected to the $38, 448 If the material handling cost is allocated on the basis of direct labor-hours, the total materials handling cost allocated to the wall mirrors is closest to $19, 698 $16, 020 $19, 224 $17, 280