Answer:
$266,647
Explanation:
Total Moves = sum of total expected material moves of modular homes and prefab barns Â
          = 580 + 180
          = 760 Moves
Material handling cost allocated to Modular homes:
= (Expected total materials handling cost ÷ Total moves) ×  total expected material moves of modular homes
= ($349,400 ÷ 760) × 580
= $266,647
If the materials handling cost is allocated on the basis of material moves, the total materials handling cost allocated to the modular homes is closest to: $266,647