OP Technologies Manutacturing manufactures small parts and uses an activity-based costing system Est. Indirect Activity Activity Costs Allocation base Cost allocation rate Materials $66,000 Material moves $3/move Assembling $254,000 Machine hours $9/machine hour Packaging $80,000 # of finished units $2/finished unit 325 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. 2,250 $3,200 700 250 2,000 $8,500 1,500 4,550 $7,000 2,800 1,700 Total manufacturing costs for part C is O A. $32,800 O B. $23,700 O C. $30,700 OD. $39,800