Ultimate Vision Corporation 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 TV's Projection TV's Units Produced 1,500 2,250 Direct labor hours per Unit 20 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 30 Refer to Ultimate Vision Corporation. If the company uses number of units produced to allocate factory overhead, the machine maintenance cost allocated to LCD TVs would be: $51,923 $55,385 $69,231 $72,000