OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. Est. Indirect Activity Activity Costs Allocation base Cost allocation rate Materials $79,000 Material moves $5.00/move Assembling $248,000 Machine hours $9.00/machine hour Packaging $70,000 # of finished units $1.00/finished unit O A. $4.87 OB. $5.06 O C. $7.09 OD. $3.45 OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. Est. Indirect Activity Activity Costs Allocation base Cost allocation rate Materials $79,000 Material moves $5.00/move Assembling $248,000 Machine hours $9.00/machine hour Packaging $70,000 # of finished units $1.00/finished unit O A. $4.87 OB. $5.06 O C. $7.09 OD. $3.45