QUESTION 33 The company uses an activity-based costing system to assign costs in its auto-parts division Activity Est. Indirect Activity Allocation base Cost allocation rate Costs Materials $56,000 Material moves $4.00/move Assembling $195,000 Direct labor hours $6.00/dir, labor hour Packaging $60,000 # of finished units $2.50/finished unit The following units were produced in December with the following information: Part # Produced Materials Costs Moves Dir. Labor Hrs. Part 01 1250 $3500 200 300 Part 002 5500 $40001 300 500 Part 003 4050 $8000 2500 1450 Total unit cost for Part 002 is closest to (rounded): $3.99 $9.09 $7.38 $3.26