The controller of Ferrence Company 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:

	Wall Mirrors	Specialty Windows
Total expected units produced:	7000	1000
Total expected material moves	700	900
Expected direct labor hours per unit	6	4

The total materials handling cost for the year is expected to be $16,486.40.

(Round all figures to the nearest whole dollar.)

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Part A) If the materials handling cost is allocated on the basis of direct labor-hours, how much of the total materials handling cost would be allocated to the Wall Mirrors?

$9,892

$15,053

$13,220

$8,243

Part B) If the materials handling cost is allocated on the basis of material moves, how much of the total materials handling cost would be allocated to the Specialty Windows?

$8,243

$3,266

$9,274

$6,595