OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. Est. Indirect Activity Cost allocation rate Allocation base Costs Activity $65,000 $4/move Material moves Materials $253,000 $10/dir. labor hour Assembling Packaging Direct labor hours $70,000 $1/finished unit #of finished units The following parts were produced in October with the following information: Materials Costs Part # Produced Moves Dir. Labor Hrs. 2,050 A $2,800 $4,500 800 150 B 4,000 2,000 525 C 4,850 $8,000 2,400 1,300 Total manufacturinn.overhead.costs for nart A is st O A. $7,500 O B. $9.550 O C. $4,700 O D. $6.750 orc cla ng res nr t