Walnut Incorporated estimates the amount of materials handling overhead cost that should be allocated to the company's two products using the data that are given below: The total materials handling cost for the year is expected to be $80,000 If the materials handling cost is allocated on the basis of material moves, the total materials handling cost allocated to the specialty windows is closest to: a. $60,000.00 b. $80,000.00 c. $240,000.00 d. $20,000.00