Activity Est. Indirect Activity Allocation base Cost allocation rate Costs Materials $66,000 Material moves $4/move Assembling $258,000 Direct labor hours $8/dir, labor hour Packaging $100,000 # of finished units $2/finished unit The following parts were produced in October with the following information: Part # Produced Materials Costs #Moves Dir. Labor Hrs. A 2,250 $3,300 800 250 $8,500 1,800 425 4,550 $10,000 2,500 1,700 Total manufacturing costs for part is B 5,000 A. $33,600 OB. $42.700 C. $23,600 OD. $32,700