Activity Est. Indirect Activity Costs Materials $56,000 Assembling Packaging $195,000 $80,000 All Things Auto uses an activity-based costing system to assign costs in its auto - parts division. Allocation base Material moves Direct labor hours # of finished units Cost allocation rate $3.00/move $6.00/dir. labor hour $2.50/finished unit The following units were produced in December with the following information: Part # # Produced Part 001 1,050 Materials Costs $3,500 # Moves Dir. Labor Hrs. 300 Part 002 4,500 $8,000 400 Part 003 3,650 $9,000 2,200 400 500 1,250 Total manufacturing costs for Part 002 is A. $4,200 B. $23,450 C. $12,200 D. $15,450