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 $210 in direct materials, and requires 7 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 Cost Allocation Rate $2.00 per part $4.00 per machine hour $1.00 per part $5.00 per finished unit What is the cost of assembling per coffee table? O A. $21 O B. $30 O C. $60 O D. $11