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	Specialty Windows
Total units produced	30	30
Total number of material moves	7	18
Direct labor hours per unit	100	100

Budgeted material-handling costs are $42,000.

Under a costing system that allocates manufacturing overhead on the basis of direct labor hours, the material-handling cost per wall mirror is

• $3,000.

• $840.

• $1,400.

• $700.

• $0.