Ultimate Vision Corporation has two product lines: LCD televisions and projection televisions. The company has budgeted the following production and overhead costs for the upcoming year:

		LCD TVs	Projection TVs
Units Produced		1,500	2,250
Direct labor hours per Unit		20	30
Material Moves per Product Line		15	25
Budgeted Materials Handling Cost	$75,000
Total Machine Hours		10,000	16,000
Machine Maintenance Costs	$180,000

Refer to Ultimate Vision Corporation. If the company uses total direct labor hours to allocate factory overhead, the materials handing cost allocated to LCD TVs would be:

		$23,077
		$28,125
		$30,000
		$45,000