OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. Activity Materials Assembling Packaging Est. Indirect Activity Costs $65,000 $242,000 $90,000 Allocation base Material moves Direct labor hours # of finished units The following parts were produced in October with the following information: Cost allocation rate $2.00/move $8.00/dir. labor hour $3.00/finished unit Part ABC # Produced 2,350 6,000 4,550 Total manufacturing costs for part B is A. $6,600 B. $24,600 C. $15,100 D. $33,100 Materials Costs $3,100 #Moves 900 Dir. Labor Hrs. 250 $8,500 2,000 325 $10,000 2,600 1,700 4