OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. Activity Est. Indirect Activity Allocation base Cost allocation rate Costs Materials $72,000 Material moves $5.00/move Assembling $242,000 Direct labor hours $10.00/dir. labor hour Packaging $70,000 # of finished units $3.00/finished unit The following parts were produced in October with the following information: Dir. Labor Hrs. 150 225 1300 Part # Produced Materials Costs # Moves 2250 $2700 900 3000l $7500 2000 C 4950 $10,000 2200 Total unit cost for part B is closest to (rounded to two decimal places) $7.08 $7.70 $9.58 $6.87