OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. Est. Indirect Activity Activity Costs Allocation base Cost allocation rate Materials $68,000 Material moves $5/move Assembling $248,000 Machine hours $12/machine hour Packaging $110,000 # of finished units $1/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 $3,400 800 250 6,000 $5,500 1,700 325 4,850 $8,000 2,300 1,800 Total manufacturing costs for part B is O A. $17,900 OB. $18.400 O c. $12,400 OD. $23,900