Zeta Company is preparing its annual profit plan. As part of its analysis of the profitability of individual products, the controller estimates the amount of overhead that should be allocated to the individual product lines from the information given in the next column:
		Wall Mirrors	Specialty Windows
Units produced		75	15
Material moves per product line		3	17
Direct labor hours per unit		6	44
Budgeted materials handling costs			$25,000
Under a costing system that allocates overhead on the basis of direct labor hours, Zetas materials handling costs allocated to one unit of wall mirrors would be
	Answer:
Under activity-based costing (ABC) using material moves per product line, Zetas materials handling costs allocated to one unit of wall mirrors would be
	Answer: