Merone Company allocates materials handling cost to the company's two products using the below data:

Modular Homes Prefab Barns
Total expected units produced 6,600 9,600
Total expected material moves 660 260
Expected direct labor-hours per unit 860 360

The total materials handling cost for the year is expected to be $228,300. If the materials handling cost is allocated on the basis of direct labor-hours, the total materials handling cost allocated to the prefab barns is closest to:

a. 164,883.33
b. $91,576.16
c. $106,275.00
d. $86,400.00