Beaver Company manufactures coffee tables and uses an activity-based costing system. Each coffee table consists of 30 separates totaling $250 in direct materials, and requires 5 hours of machine time to produce. Additional information follows:

What is the cost of materials handling per coffee table?

Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished units Cost Allocation Rate $2.00 per part $4.10 per machine hour $3.00 per part $7.00 per finished unit