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OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. Activity Materials Assembling Packaging ABC Est. Indirect Activity Costs OA. $17,000 OB. $3,250
OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. Activity Materials Assembling Packaging ABC Est. Indirect Activity Costs OA. $17,000 OB. $3,250 OC. $3,500 O D. $1,625 $67,000 $258,000 $90,000 2,250 3,000 4,850 Allocation base The following parts were produced in October with the following information: Part # Produced Materials Costs # Moves Material moves Direct labor hours # of finished units $2,800 $4,500 $8,000 $5/move $10/dir. labor hour $3/finished unit Cost allocation rate 700 1,700 2,200 Dir. Labor Hrs. 350 325 1,600
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