Beaver Company manufactures coffee tables and uses an

activitybased

costing system to allocate all manufacturing conversion costs. Each coffee tables consists of

30

separate parts totaling

$270

in direct materials, and requires

3

hours of machine time to produce. Additional information follows:

Activity	Allocation Base	Cost Allocation Rate
Materials handling	Number of parts	$3.00 per part
Machining	Machine hours	$5.50 per machine hour
Assembling	Number of parts	$4.00 per part
Packaging	Number of finished units	$5.00 per finished unit

What is the cost of assembling per coffee table?

A.

$120

B.

$90

C.

$14

D.