OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. Est. Indirect Activity Activity Costs Allocation base Cost allocation rate Materials $77,000 Material moves $4/move Assembling $253,000 Machine hours $11/ machine hour Packaging $110,000 # of finished units $3/finished unit The following parts were produced in October with the following information. The company incurs no direct labor costs. Part # Produced Materials Costs # Moves 2,250 $2,600 700 5,000 $4,500 1,800 4,950 $7,000 2,200 Total manufacturing costs for part B is Machine Hrs. 150 225 1,400 O A. $24,675 OB. $9,675 O C. $29,175 OD. $14,175