Beartowne Enterprises uses an activity-based costing system to assign costs in its auto parts division (Click the icon to view the data.) The following units were produced in December with the following information. The company incurs no direct labor costs EEl (Click the icon to view the data.) Total unit cost for Part 002 is closest to (rounded) OA. $6.46 Data Table B. $8.83 C. $4.86 O D. $8.98 Activity st. Indirect Activity Allocation base Cost allocation rate Costs Materials Assembling Packaging $59,000 $165,000 $80,000 Material moves Machine hours # of finished units $3.00/move $5.00/machine hour $3.50/finished unit 1 Data Table Part # Part 001 Part 002 Part 003 # Produced 1,350 2,500 4,150 Materials Costs $3,500 S4,000 S9,000 # Moves 400 300 2,500 Machine Hrs. 500 500 1,250