Beaver Company manufactures coffee tables and uses an activity-based costing system to allocate all manufacturing conversion costs. Each coffee table machine time to produce. Additional information follows: Activity Allocation Base Materials handling Number of parts Machining Machine hours Assembling Number of parts Packaging Number of finished units What is the cost of machining per coffee table? Cost Allocation Rate $1.00 per part $3.60 per machine hour $2.00 per part $3.00 per finished unit O A $72.00 OB. $9.00 OC. $40.00 OD. $10.80 osting system to allocate all manufacturing conversion costs. Each coffee tables consists of 20 separate parts totaling $190 in direct materials, and requires 3.0 hours of cation Rate $1.00 per part per machine hour $2.00 per part L00 per finished unit