Beaver Company manufactures coffee tables and uses an activity-based costing system. Each coffee table consists of 20 separate parts totaling $180 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 $3.00 per part $2.80 per machine hour $5.00 per part $7.00 per finished unit What is the cost of materials handling per coffee table ? O A. $60 OB. $100 O C. $14 OD. $13