70 Beartowne Enterprises uses an activity-based costing system to assign costs in its auto-parts division. Activity Est. Indirect Activity Allocation base Cost allocation rate Costs Materals Assembling Padenging $60,000 Material moves $175,000 Direct labor hours $70,000 of finished units $5.00/move 55.00/dir labor hour $250/finished unit The following units were produced in December with the following information Moves Part Part 001 Part 002 Part 003 Produced 1.250 3500 3.750 Materials Costs $2.500 $6,000 $7,000 100 Dir. Labor Hours 200 300 1.250 500 2500 Total manufacturing costs for Part 001 is Select one: 3. $4,625 b. $1.500 c57,125 d. 54.000 e