OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. Activity Materials Assembling Packaging Est. Indirect Activity Costs Allocation base Cost allocation rate $66,000 $246,000 $90,000 Material moves Direct labor hours # of finished units $5/move $8/dir. labor hour $2/finished unit The following parts were produced in October with the following information: Part ABC C A. $6.93 B. $4.97 C. $14.90 D. $7.22 # Produced 2,150 6,000 4,850 Materials Costs # Moves Dir. Labor Hrs. $2,800 1,000 350 $6,500 1,900 225 $10,000 2,700 1,400