Sparrow Manufacturing manufactures small parts and uses an activity-based costing system.

Activity	Est. Indirect Activity Costs	Allocation base	Cost allocation rate
Materials	$70,000	Material moves	$2.00/move
Assembling	$240,000	Direct labour hours	$8.00/dir. labour hour
Packaging	$80,000	# of finished units	$0.80/finished unit

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

Part	# Produced	Materials Costs	# Moves	Dir. labour Hrs.
A	2,500	$2,500	800	200
B	3,500	$7,000	1,500	300
C	4,500	$11,250	2,200	1,000

Total manufacturing costs for part A is

a) 7700

b) 3200

c) 5200

d) 5700