UP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. Est. Indirect Activity Activity Costs Allocation base Cost allocation rate Materials $68,000 Material moves $5.00/move Assembling $270,000 Machine hours $9.00/machine hour Packaging $70,000 # of finished units $1.00/finished unit The following parts were produced in October with the following information. The company incurs no direct labor costs. Part # Produced Materials Costs # Moves Machine Hrs. 2,150 $2,600 1,000 250 6,000 $6,500 1,600 525 $8,000 2,300 1,700 4,550 Total packaging fees for all three parts is O A. $63,500 OB. $12,700 O c. $4,900 OD. $8,150 Click to select your