Trump House manufactures small parts and uses an activity-based costing system. Activity Estimated Indirect Activity Costs Allocation base Cost allocation rate Materials $70,000 Material moves $3.00/move Assembling $240,000 Direct labor hours $7.00/dir. labor hour Packaging $80,000 # of finished units $0.90/finished unit The following parts were produced in November 2020 with the following information: Part # Produced Materials Costs # Moves Dir. labor Hrs. D 2,500 $3,500 800 200 O 3,500 $7,000 1,500 300 N 4,500 $11,250 2,200 1,000 Total manufacturing costs for part D is $3,220 $9,550 $5,700 $5,200