Beartowne Enterprises uses an activityminusbased costing system to assign costs in its autominusparts division.

Activity	Est. Indirect Activity Costs	Allocation base	Cost allocation rate
Materials	$60,000	Material moves	$5.00/move
Assembling	$175,000	Direct labor hours	$5.00/dir. labor hour
Packaging	$70,000	# of finished units	$2.50/finished unit

The following units were produced in December with the followinginformation:

Part#	# Produced	Materials Costs	# Moves	Dir. Labor Hours.
Part 001	1,250	$2,500	100	200
Part 002	3,500	$6,000	500	300
Part 003	3,750	$7,000	2,500	1,250

Total manufacturing costs for Part 003 is

A.

$35,125.

B.

$25,750.

C.

$18,750.

D.

$28,125.