The controller of Walsh 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:

Wall Mirrors Specialty Windows

Total expected units produced $6,0003,000$

Total expected material moves $500100$

Expected direct labor$-$hours per unit $69$

The total materials handling cost for the year is expected to be $$6,123\mathrm{.}60.$

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: $($Do not round your intermediate calculations.$)$

Question $7$Select one:

a$.$

$$3,062$

b$.$

$$1,980$

c$.$

$$3,674$

d$.$

$$1,021$