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: Wall Mirrors Specialty Windows Total expected units produced 8,000 7,000 Total expected material moves 300 Expected direct labor hours per unit 900 5 The total materials handling cost for the year is expected to be $70,000 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: Select one: O a. $52,500.00 O b. $70,000.00 c. $210,000.00 d. $17,500.00