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OP Technologies Manufacturing manufactures small parts and uses an activity - based costing system. Activity Est. Indirect Activity Costs Allocation base Cost allocation rate Materials

OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system.
Activity
Est. Indirect Activity
Costs Allocation base
Cost allocation rate
Materials $75,000 Material moves $4.00/move
Assembling $251,000 Direct labor hours $9.00/dir. labor hour
Packaging $90,000 # of finished units $3.00/finished unit
The following parts were produced in October with the following information:
Part # Produced Materials Costs # Moves Dir. Labor Hrs.
A 2,250 $3,1001,000350
B 4,000 $5,5001,700425
C 4,550 $7,0002,7001,700
Total packaging fees for all three parts is

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