The controller of Hartis 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	8,000	7,000
Total expected material moves	300	900
Expected direct labor-hours per unit	5	7

The total materials handling cost for the year is expected to be $38,448.00. If the materials handling cost is allocated on the basis of material moves, the total materials handling cost allocated to the specialty windows is closest to:

a. $18,752

b. $19,224

c. $22,428

d. $28,836