0 Question 28 2 Hang Ten Company manufactures surf boards and uses an activity-based costing wstem to wote mnacturing conversions Each surf board consists of 30 separate parts totaling $105 in direct materials and requires 4 hours of machine to produce. The company incurs no direct labor costs. Information about the company's activities and their cost allocation as follows: Materials handling: $3.75 per part Machining: $2.00 per machine hour Assembling: $5.50 per part Packaging: $4.75 per finished surf board What is the total manufacturing cost per surf board? $60.00 $342.25 $395.25 $442.50 Question 29 Prime costs consist of