Beaver Company manufactures coffee tables and uses an activity based costing system to allocate all manufacturing conversion costs. Each coffee tables consists of 30 separate parts totaling $190 in direct materials, and requires 4 hours o machine time to produce. Additional information follows: Cost Allocation Rate Activity Allocation Base Materials handling Number of parts Machining Machine hours Assembling Number of parts Packaging Number of finished units $4.00 per part $5.30 per machine hour $5.00 per part $4.00 per finished unit What is the cost of assembling per coffee table? A. $36 B. $150 C. $120 D. $13