Units produced Material moves per product line Direct-labor hours per unit Lenses 26 23 190 Mirrors 26 13 190 Return to question The total budgeted material-handling cost is $76,440. Required: 1. Under a costing system that allocates overhead on the basis of direct-labor hours, the material-handling costs allocated to one lens would be what amount? 2. Under a costing system that allocates overhead on the basis of direct-labor hours, the material-handling costs allocated to one mirror would be what amount? 3. Under activity-based costing (ABC), the material-handling costs allocated to one lens would be what amount? The cost driver for the material-handling activity is the number of material moves. 4. Under activity-based costing (ABC), the material-handling 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