Zeta Company is preparing its annual profit plan. As part of its analysis of the profitablity 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 specialty Windows 25 15 200 Wall Mirrors 25 Total units produced Total number of material moves Direct labor hours per unit 200 Budgeted material-handling costs are $50,000. The material-handling cost per wall mirror under ABC is