OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. Est. Indirect Activity Activity Costs Allocation base Cost allocation rate Materials $71.000 Material moves $3/move Assembling $254,000 Machine hours $10/machine hour Packaging $100,000 # of finished units $2/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 Machine Hrs. 2,150 $2,700 900 350 5,000 $6,500 1.800 525 O A $17,150 O B. $27,150 OC. $10,650 OD. $20,650 Click to select your answer. Activity Materials Assembling Packaging Costs $71,000 $254,000 $100,000 Allocation base Material moves Machine hours # of finished units Cost allocation rate $3/move $10/machine hour $2/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 Machine Hrs. 2,150 $2,700 900 350 5,000 $6,500 1,800 525 4,650 $9,000 2,300 1,600 Total manufacturing costs for part B is O A $17,150 O B. $27,150 O C. $10,650 OD. $20,650