request Request Services Hummingbird Manufacturing manufactures small parts and uses an activity-based costing system. Activity Cost allocation rate Materials Assembling Packaging Est. Indirect Activity Allocation base Costs $75,000 Material moves $255,000 Direct labor hours $90,000 # of finished units $3.00/move $10.00/dir, labor hour $1.00/finished unit The following parts were produced in October with the following information: Part A B C # Produced 2,250 4,000 4,750 Materials Costs $3,000 $6,500 $9,000 # Moves 900 1,700 2,500 Dir. Labor Hrs. 250 325 1,500 Total manufacturing costs for part A is Select one: a. $7,450. O b. $5,200. c. $10,450. O d. $8,200