Beaver Company manufactures coffee tables and uses an activity-based costing system. Each coffee table consists of 30 separate parts totaling $230 in direct materials, and requires 3 hours of machine time to produce. Additional information follows: Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished units What is the cost of materials handling per coffee table? Cost Allocation Rate $4.00 per part $2.50 per machine hour $5.00 per part $7.00 per finished unit OA. $10 B. $14 OC. $120 D. $150