Beaver Company manufactures coffee tables and uses an activity - based costing system. Each coffee table consists of 20 separate parts totaling $290 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 $3.90 per machine hour Assembling Number of parts $4.00 per part Packaging Number of finished units $6.00 per finished unit What is the cost of materials handling per coffee tablo? O A $80 OB. $13 OC. $12 OD. $40 Click to select your answer. 11:59pm