Biden House manufactures small parts and uses an activity-based costing system. Activity Estimated Indirect Activity Costs Allocation base Cost allocation rate Materials $70,000 Material moves $2.00/move Assembling $240,000 Direct labor hours $7.00/dir. labor hour Packaging $80,000 # of finished units $0.75/finished unit The following parts were produced in November 2020 with the following information: Part # Produced Materials Costs # Moves Dir. labor Hrs. J 2,500 $2,500 800 200 O 3,300 $9,500 1,300 280 E 4,500 $11,250 2,200 1,000 Total manufacturing costs for part O is $12,442 $16,535 $15,200 $8,225