French
Material-handling cost per mirror: *The total number of direct-labor hours. An alternative calculation, since both types of product use the same amount of the cost driver, is the following: *The total number of units (of both types) produced. 2. Material-handling cost per lens = $1,500. The analysis is identical to that given for requirement (1). 3. Material-handling cost per mirror: *The total number of material moves. †The number of material moves for the mirror product line. 4. Material-handling cost per lens: *The number of material moves for the lens product line.