The controller of Hartis Corporation 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 300 900 Expected direct labor-hours per unit 5 7The total materials handling cost for the year is expected to be $38,448. 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. $28,836
b. $22,428
c. $19,224
d. $18,752