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This is the amount that would be allocated to each specialty mirror.
This is the cost per move for all of the products (both wall mirrors and specialty windows) produced. It is not a per unit cost.
Under an ABC system, the materials handling costs would be allocated based on the number of materials moves for each product. In total, Zeta has 20 materials moves (5 moves for the wall mirrors + 15 moves for specialty mirrors). This gives a per move cost of $2,500. Since there are 5 material moves for the wall mirrors, this is $12,500 ($2,500 × 5) that needs to be allocated to the 25 units. This is a per unit cost for materials handling of $500 ($12,500 ÷ 25).
This is the amount that would be allocated if the allocation basis were direct labor hours.