OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system.

Activity	Est. Indirect Activity Costs	Allocation base	Cost allocation rate
Materials	$78,000	Material moves	$4.00/move
Assembling	$259,000	Direct labor hours	$11.00/dir. labor hour
Packaging	$100,000	# 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	2450	$3400	1000	150
B	2000	$8500	1700	225
C	4750	$10,000	2400	1800

Total unit cost for part B is closest to (rounded to two decimal places)

		$11.89
		$7.64
		$7.65
		$6.69