Beartowne Enterprises uses an activity-based costing system to assign costs in its auto -parts division. Est. Indirect Activity Costs Activity Allocation base Cost allocation rate Materials $61,000 $155,000 $90,000 Material moves $6/move Assembling Packaging Direct labor hours $6/dir. labor hour $4.50/finished unit #of finished units The following units were produced in December with the following information: Part # #Produced Materials Costs #Moves Dir. Labor Hrs. Part 001 1,150 2,500 3,650 $1,500 $5,000 $10,000 400 400 600 2,600 Part 002 200 Part 003 1.150 OA. $13.40 O B. $15.74 OC. $8.42 O D. $9.98 Beartowne Enterprises uses an activity-based costing system to assign costs in its auto -parts division. Est. Indirect Activity Costs Activity Allocation base Cost allocation rate Materials $61,000 $155,000 $90,000 Material moves $6/move Assembling Packaging Direct labor hours $6/dir. labor hour $4.50/finished unit #of finished units The following units were produced in December with the following information: Part # #Produced Materials Costs #Moves Dir. Labor Hrs. Part 001 1,150 2,500 3,650 $1,500 $5,000 $10,000 400 400 600 2,600 Part 002 200 Part 003 1.150 OA. $13.40 O B. $15.74 OC. $8.42 O D. $9.98