Tioga Company manufactures sophisticated lenses and mirrors used in large optical telescopes. The company is now preparing its annual profit plan. As part of its analysis of the profitability of individual products, the controller estimates the amount of overhead that should be allocated to the individual prod- uct lines from the following information. Units produced Material moves per product line. Direct-labor hours per unit... Lenses Mirrors 25 25 5 15 200 200 Exercise 5-26 Volume-Based Cost D versus ABC (LO 1,2,4) The total budgeted material-handling cost is $50,000. Required: 1. Under a costing system that allocates overhead on the basis of direct-labor hours, the material- handling costs allocated to one lens would be what amount? 2. Answer the same question as in requirement (1), but for mirrors