OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. The activity estimated indirect activity costs allocation base cost allocation rate are as follows:
Materials: $77,000
Material moves: $5.00/move
Assembling: $268,000
Direct labor hours: $11.00/dir. labor hour
Packaging: $110,000
What is the total estimated indirect activity cost if there were 5000 material moves, 3000 direct labor hours, and 2000 packages to be prepared?
a) $134,000
b) $139,000
c) $145,000
d) $149,000
