based Activity Materials Costs $58,000 $195,000 $70,000 Cost allocation rate Material moves Machine hours #offinished units Assembling $4.50/finished unit Part # #Produced Part 001 Part 002 Part 0033,750 Machine Hrs. Materials Costs $3,500 $5,000 $8,000 #Moves 1,150 4,500 400 1,450 2,400 Total manufacturing costs for Part 001 is OA $3,600 O B. $7,100 O C. $8,775 O D. $12,275