Underwood Company is preparing its annual profit plan. As part of its analysis of the profitability of individual products, the controller estimates the amount of manufacturing overhead that should be assigned to each of the two product lines from the information given below. Wall Mirrors 20 Specialty Windows 20 Total units produced Total number of material moves 4 12 Direct labor hours per unit 115 115 Budgeted material-handling costs are $40,000. The material-handling cost per wall mirror under activity-based costing is: