Bourtowne Enterprises uses an activity based costing system to assign costs in its auto parts division Est. Indirect Cost allocation Activity Activity Allocation base rate Costs $58,000Material moves $5.00/move sambling $185,000 Direct labor hours $3 di labor hour Packaging 390,000 of finished units $250/lineshod unit The following units were produced in December with the following information 200 Part# # Produced Materials Costs W Moves Dir. Labor Hrs. Part 001 1450 $2500 500 Part 002 4500 $5000 600 300 Port 003 3550 $10,000 2700 1150 Total manufacturing costs for Part 002 is $8900 $15,150 $20,150 $3900