OP Technologies Manufacturing manufactures small parts and uses an activity - based costing system. Activity Materials Assembling Packaging Est. Indirect Activity Costs $68,000 $263,000 $110,000 Allocation base Material moves Direct labor hours # of finished units Cost allocation rate $2.00/move $9.00/dir. labor hour $1.00/finished unit The following parts were produced in October with the following information: Part # Produced ABC 2,250 3,000 4,850 Total assembly fees for part B is A. $16,200 B. $1,350 C. $850 D. $3,825 Materials Costs $2,700 $7,500 $10,000 # Moves 900 1,800 2,200 Dir. Labor Hrs. 150 425 1,400