1 11} Hummingbird Manufacturing manufactures small parts and uses an activity-based costing system. * otivitg I st. Indirect 1 Ilooation base oat allocation . Gti'iFitjf oats I aterials $76330! Material moves 3.0fmove * sembling $255,00 I Direct labor hours '.1D.l:ri'dir. labor | our I'acka in: $9 l # of nished units 1.0fnished unit The following parts were produced in October with the following information: I' Materials Cost 1\" Dir. Labor Hrs _ $3,000 \"EE _- as so: _ $9,000 Total manufacturing costs for part {3 is A} $2?,250. E} $31,530. '3} $36,250. D]- $22,500