Beartowne Enterprises uses an activity-based costing system to costs in its auto-parts d Activity Materials Assembling Packaging Est. Indirect Activity Costs $58,000 $195,000 Allocation base Material moves Cost allocation rate $7.00/move $3.00/machine hour $4.5finished unit $70,000Machine #Of finished units The following units were produced in December with the following information. The company incurs no direct labor costs Part # #Produced Materials costs #Moves Machine Hrs. Part 001 Part 002 1.150 4,500 3,750 $3,500 $5,000 $8,000 400 ,450 Part 003 2,400 Total manufacturing costs for Part 001 is OA. $3,600 OB. $7,100 O C. $8,775 O D. $12,.275