activity-based costing to allocate all manufacturing conversion costs. Telecom produces cellular phone has $20 of direct materials, includes 30 parts and requires 3 hours of machine time. Additional telephones; each information follows Activity Materials handling Machining Assembling Packaging What is the cost of assembling per phone? Allocation Base Number of parts Machine hours Number of parts Number of finished units Cost Allocation Rate $3.50 per part $3.00 per machine hour $2.00 per part $5.00 per finished unit A$60 B.$9 C.$15 D.$105