35. Sparrow Manufacturing manufactures small parts and uses an activitybased costing system. Activity Est. Indirect Activity Allocation base Cost allocation rate Costs $70,000 $2-00/move Assembling $240,000 Direct labor hours $8.00/dir. labor hour Packaging $80,000 # of nished units $0.80ished unit The following parts were produced in October with the following information: m # Produced Materials Costs Dir. Labor Hrs. 2,500 $2500 _ 3,500 $7,000 Total manufacturing costs for part A is: A. $ 7,700. B. $ 3,200. C. $ 5,200. D. $ 5,700