Tioga Compary manufactures sophisticated lenses and mirrors used in large ontical telescopes. The company is now proparing its annue profit plan. As part of ths analysis of the proditabity of individual pioducts, the controlier estimates the amount of overhesd that should be allocated to the individual product lines from the following information. The total budgeted materialhanding cost is $60.900. Required: 1. Under a costing system that allocates overhead on the basis of direct-abor hours, the tinaterialhandling costs allocated to one lens would be what amount? 2. Under a costing system that allocates overhead on the basis of directlabor hourh, the msterial-handling costs aliocated to one mirror would be what amount? 3. Under activity -based costing (ABC), the material-handing costs allocated to one lens would be what amount? The cost diriver for the materiahhanding activity is the fumber of material mowes. 4. Under activity-based costing (ABC), the material-handing costs allocated to one mirror would be what amount? The cost driver for the material-handling activity is the number of material moves. (For all requirements, do not round your intermediate calculations and round your final answers to the nearest whole dollar.)