4. OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. ctivity Est. Indirect Activitv Allocation base ost allocation rate osts aterials semblin cka $80 $246,0 $70,0 Material move $3.00/mov rect labor hours $8.00/dir. labor ho |# of finished units $1.00/finished uni The following parts were produced in October with the following information: # Produce 23 art Materials Costs # Move Dir. Labor Hrs $270 $85 10 19 475 15 Total manufacturing overhead costs for part A is A) $7350 B) $5000 C) $10,050 D) $7700