Tioga Company manufactures sophisticated lenses and mirrors usedin large optical telescopes. The company is now preparing itsannual profit plan. As part of its analysis of the profitability ofindividual products, the controller estimates the amount ofoverhead that should be allocated to the individual product linesfrom the following information.

	Lenses		Mirrors
Units produced	22		22
Material moves per product line	17		7
Direct-labor hours per unit	230		230

The total budgeted material-handling cost is$71,720.  

Required:

1. Under a costing system that allocates overhead on the basis ofdirect-labor hours, the material-handling costs allocated to onelens would be what amount?
2. Under a costing system that allocates overhead on the basis ofdirect-labor hours, the material-handling costs allocated to onemirror would be what amount?
3. Under activity-based costing (ABC), the material-handling costsallocated to one lens would be what amount? The cost driver for thematerial-handling activity is the number of material moves.
4. Under activity-based costing (ABC), the material-handling costsallocated to one mirror would be what amount? The cost driver forthe material-handling activity is the number of materialmoves.

(For all requirements, Do not round your intermediatecalculations.)