Bearington Enterprises uses an activity based costing system to assign contents auto parts dison Activity Materials Assuming Packaging Est Indired Activity Costs Allocation Base Cost Allocation Rate $60.000 Meral moves 55 move $175.000 Directibor hours 550d Labor hour S70 000 =ofshed units 520ished und The following units were produced in December with the following information Part Part001 Part 02 PART 003 Produced 1250 300 3.750 Materiah Costs 521500 S6 Moves 100 500 2500 Dabor Hours 200 300 1250 31600 Total unit cost for Part 002 is closest to rounded) 5536 5570 59.37 $364