OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. Activity Est. Indirect Activity Allocation base Cost allocation rate Costs Materials $75,000 Material moves $4.00/move $9.00/dir, labor Assembling $251,000 Direct labor hours hour Packaging $90,000 # of finished units $3.00/finished unit The following parts were produced in October with the following information: Part # Produced Materials Costs A 2,250 $3,100 B 4,000 $5,500 C 4,550 $7,000 Total packaging fees for all three parts is # Moves 1,000 1,700 2,700 Dir. Labor Hrs. 350 425 1,700 $32,400 $16,200 $18,750 $43,200