50) Hang Ten C all manufactur ompany manufactures surf boards and uses an activity-based costing system to allocate ring conversion costs. Each surf board consists of 10 separate parts totaling $135 in direct als, and requires 3.0 hours of machine time to produce. Additional information tollows Activity Materials handling Machining Assembling Packaging Allocation Base Cost Allocation Rate 00 per machine hour3howse $4.75 per finished uni $3.75 per par umber of parts Machine hours umber of parts super parf ,25 Number of finished units What is the total manufacturing cost per surf board? $211.25 B) $97.25 C) $227.50 D) $30.00