0&G Company manufactures console tables and uses an activity-based costing system. Each console table consists of 20 separate parts totaling $210 in direct m to produce Additional information follows Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished units What is the cost of materials handling per console table? Cost Allocation Rate $1.00 per part $5.40 per machine hour $2.00 per part $2.00 per finished unit OA $20 OB $5 OC. $40 OD. $8