HammerTime Manufacturing manufactures small parts and uses an activity-based costing system. Activity Materials Assembling Packaging Est. Indirect Activity Costs Allocation Base $75,000 Material moves $255,000 Direct labor hours $90,000 # of finished units Cost Allocation Rate $3.00/move $10.00/dir, labor hour $1.00/finished unit The following parts were produced in October with the following information: Part B C # Produced 2,250 4,000 4,750 Materials Costs $3,000 $6,500 $9,000 # Moves 900 1,700 2,500 Dir. Labor Hrs. 250 325 1,500 Total manufacturing costs for part C is: $27,250. $31,500. $36,250. $22,500