Beartowne Enterprises uses an activity-based costing system to assign costs in its auto-parts division.

Activity	Est. Indirect Activity Costs	Allocation Base	Cost Allocation Rate
Materials	$63,000	Material moves	$6.00/move
Assembling	$195,000	Direct labor hours	$5.00/dir. labor hour
Packaging	$90,000	# of finished units	$2.50/finished unit

The following units were produced in December with the following information:

Part #	# Produced	Materials Costs	# Moves	Dir. Labor Hrs.
Part 001	1,350	$2,500	100	500
Part 002	5,500	$5,000	400	200
Part 003	4,050	$7,000	2,800	1,550

Total manufacturing costs for Part 003 are

	$31,550
	$24,550
	$41,675
	$34,675