Beaver Company manufactures coffee tables and uses an activitybased costing system to allocate all manufacturing conversion costs. Each coffee table consists of 30 separate parts totaling$250 in directmaterials, and requires 7.0 hours of machine time to produce. Additional informationfollows:

Activity Allocation Base Cost Allocation Rate

Materials handling Number of parts $1.00 per part

Machining Machine hours $3.20 per machine hour

Assembling Number of parts $1.00 per part

Packaging Number of finished units $3.00 per finished unit

What is the number of finished coffeetables?

A.

28

B.

210

C.

840

D.

Cannot be determined from the information given