OP Technologies Manufacturing manufactures small parts and uses an activity based costing system. Activity Est. Indirect Activity Allocation base Cost allocation rate Costs Materials $83,000 Material moves $3/move Assembling $241,000 Direct labor hours $10/dir. labor hour Packaging $110,000 # of finished units $2/finished unit The following parts were produced in October with the following information: Part # Produced Materials Costs # Moves Dir. Labor Hrs. A 2,350 $3,300 1,000 150 B 2,000 $5,500 2,000 525 4,650 $7,000 2,300 1,700 Total manufacturing costs for part B is O A. $16,750 B. $20,750 OC. $15,250 OD. $11,250