The controller of Hendershot Company 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: WallMirrorsSpecialtyWindowsTotal expected units produced6,0003,000Total expected material moves500100Expected direct labor-hours per unit69The total materials handling cost for the year is expected to be $6,123.60.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:(Round your intermediate calculations to 3 decimal places.)
A. $3,062
B. $1,021
C. $3,674
D. $1,980
Answer: B
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