OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. Activity Materials Assembling Packaging Est. Indirect Activity Allocation base Cost allocation rate Costs $76,000 $260,000 $70,000 Material moves Direct labor hours # of finished units $3/move $9/dir. labor hour $1/finished unit The following parts were produced in October with the following information: Part ABO OA. $26,800 OB. $21.450 C. $31.450 OD. $16,800 # Produced 2,350 2,000 4,650 Materials Costs #Moves Dir. Labor Hrs. $3,500 900 350 $5,500 1,500 425 $10,000 2,300 1.100 GREED 13