08G Company manufactures console tables and uses an activity - based costing system to allocate all manufacturing conversion costs. Each consolo tablo consists of 30 separate parts totaling S210 in direct materials and requires 7 hours of machine time to produce. Additional information follows. Activity Allocation Base Cost Allocation Rate Materials handling Number of parts $2.00 per part Machining Machine hours $3.00 per machine hour Assembling Number of parts $400 per part Packaging Number of finished units 56.00 per finished unit What is the cost of machining per console table? OA. 521.00 OB. 590.00 OC. 542.00 OD. $120.00