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 as follows:

                                Wall Mirrors   Specialty Windows

Units produced                          25                   25

Material moves per product line          5                    15

Direct labor hours per unit             200                   200

Budgeted materials handling costs $50,000   

Under activity-based costing (ABC), the materials handling costs allocated to one unit of wall mirrors would be

A. $1,500

B. $1,000

C. $500

D. $2,500