Obama House manufactures small parts and uses an activity-based costing system. Activity Estimated Indirect Activity Costs Allocation base Cost allocation rate Materials $70,000 Material moves $2.00/move Assembling $240,000 Direct labor hours $7.25/dir. labor hour Packaging $80,000 # of finished units $0.80/finished unit The following parts were produced in November 2020 with the following information: Part # Produced Materials Costs # Moves Dir. labor Hrs. B 2,500 $2,500 800 200 A 3,500 $7,000 1,500 380 R 4,500 $11,250 2,200 1,000 Total assembly costs for part A is $1,625 $680 $2,755 $12,000