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This is an allocation of all of the materials handling costs to the wall mirrors. To answer this correctly, the total materials handling costs should be divided by the total number of direct labor hours used, to calculate a rate per direct labor hour. The result should then be multiplied by the number of hours required to produce one wall mirror to find the total materials handling charge to be allocated to each unit of wall mirrors.
This would be the amount allocated if the materials handling costs were allocated on the basis of material moves. The problem says that overhead is to be allocated on the basis of direct labor hours. To answer this correctly, the total materials handling costs should be divided by the total number of direct labor hours used, to calculate a rate per direct labor hour. The result should then be multiplied by the number of hours required to produce one wall mirror to find the total materials handling charge to be allocated to each unit of wall mirrors.
This answer results from dividing the total overhead by 2 (since 25 units are produced of each product) and then dividing the result by the 5 material moves made for wall mirrors. This is incorrect for three reasons: (1) The problem says that overhead is to be allocated on the basis of direct labor hours, but this allocation uses material moves. (2) The total overhead is divided by 2 in the first step, which is incorrect if the overhead is being allocated on the basis of material moves. And (3) the resulting amount is not an allocated cost per unit but an allocated cost per move (but not even the correct allocated cost per move). To answer this correctly, the total materials handling costs should be divided by the total number of direct labor hours used, to calculate a rate per direct labor hour. The result should then be multiplied by the number of hours required to produce one wall mirror to find the total materials handling charge to be allocated to each unit of wall mirrors.
The materials handling costs are allocated on the basis of direct labor hours. In total there are 10,000 direct labor hours (a total of 50 units made, each requiring 200 direct labor hours) so this gives a rate of $5 per direct labor hour. Each wall mirror requires 200 hours, and at a rate of $5 per hour, this is a total materials handling charge of $1,000.