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 Materials $63,000 Material moves $5.00/move Assembling $185,000 Direct labor hours $7.00/dir. Tabor hour Packaging $90,000f4 of finished units $1.50/finished unit The following units were produced in December with the following information: Part 8 # Produced Materials Costs Part 001 1250 $1500 Part 002 5500 $4000 Part 003 4150 $7000 Total manufacturing costs for Part 001 is #Moves 100 300 2300 Dir. Labor Hrs. 200 400 1250 Select one: A. $3775 B. $5275 C. $3400 D. $1900