OP Technologies Manufacturing manufactures small parts and uses an

activityminusbased

costing system.

Activity	Est. Indirect Activity Costs	Allocation base	Cost allocation rate
Materials	$ 81 comma 000$81,000	Material moves	$ 2$2/move
Assembling	$ 252 comma 000$252,000	Direct labor hours	$ 8$8/dir. labor hour
Packaging	$ 110 comma 000$110,000	# of finished units	$ 1$1/finished unit

The following parts were produced in October with the following information:

Part	# Produced	Materials Costs	# Moves	Dir. Labor Hrs.
A	2 comma 1502,150	$ 3 comma 200$3,200	700700	250250
B	3 comma 0003,000	$ 5 comma 500$5,500	1 comma 6001,600	525525
C	4 comma 6504,650	$ 9 comma 000$9,000	2 comma 4002,400	1 comma 7001,700

Total manufacturing overhead costs for part A is