Hummingbird Manufacturing manufactures small parts and uses an actitili'qir based casting system. Activity Eif- Indirect MV'W Allccatlen base Gait alienation rate Materials $311,000 Material mcves Emcee Assembling $24Q,DDD Direct Iabcr hcurs $1Wdir. lab-er hcur Packaging $1, # cf nished units $3i'nished unit The fcllcwing parts were produced in Dctcber with the fellcwing infcrmaticn: Part # Produced Materials Gert: # Marvel Dir. Labcr Hrs. 235D $3,0 TDD 251') A B Brunt} $5,5DD acne 225 r: A Ten E? can a can 1 can m 5"- '"'"\"\"\"" "Eur\"! HIIDGE'IIDI'I base EDIT. allocation I'H'IE Gout\": Materials SEQUIN Material moves $2l'rnove Assembling $249 rl'Jl'in Direct labor hours $1fdir. labor hou r Packaging $'lr # of nished units $3fnished unit The following parts were produoed in {Jobber with the following infonnetion: Part # Produced Material: Goats flf Moves Dir. Labur Hrs. A 2,35IIIII $33300 THIS! 250 El 6,00!) $5520 2,030 225 C 4 35!) WIND 2,600 120D Total assembly fees for part B is