Manual material handling (MMH) is commonly demanded in the manufacturing industry. Occupational muscle fatigue of the arm, shoulder, and back, which arise from MMH tasks, can cause work absences and low efficiency. The available literature presents the lack of the fatigue comparison between targeted muscles, on the same part or on different parts. The main aim of the present study was to evaluate and compare the fatigue of upper-body muscles during repetitive bending tasks, an experiment involving 12 male subjects has been conducted to simulate material handling during furniture board drilling. The vertical lifting distance was chosen to be the single independent variable, and the three levels were 0, 250, and 500 mm. Surface electromyography (sEMG) was used to measure the muscle fatigue of the biceps brachii, upper trapezius, and multifidus, while the sEMG parameters, including the normalized electromyographic amplitude (Normalized EA) and mean power frequency (MPF), of the target muscles were analyzed. The experimental results reveal that during the manual handling tasks, the biceps brachii was the most relaxed muscle, contributing the least muscle tension, while the multifidus was the most easily fatigued muscle. Furthermore, the EMG MPF fatigue threshold (MPFFT) of multifidus muscle tension was tested to estimate its maximum workload in the long-term muscle contraction. In conclusion, bending angle should be maintained to a small range or bending should even be avoided during material-handling tasks.