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HammerTime Manufacturing manufactures small parts and uses an activity-based costing system. Est. Indirect Activity Activity Costs Allocation Base Cost Allocation Rate Materials $75,000 Material moves $3.00/move Assembling $255,000 Direct labor hours $10.00/dir. labor hour Packaging $90,000 # of finished units $1.00/finished unit The following parts were produced in October with the following information: Part # Produced Materials Costs # Moves Dir. Labor Hrs. A 2,250 $3,000 900 250 B 4,000 $6,500 1,700 325 4,750 $9,000 2.500 1,500 Total manufacturing costs for part C is: O $27,250. $31,500. $36,250. $22,500