Beaver Company manufactures coffee tables and uses an

activitybased

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

20

separate parts totaling

$220

in direct materials, and requires

5

hours of machine time to produce. The company incurs no direct labor costs. Additional information follows:

Activity	Allocation Base	Cost Allocation Rate
Materials handling	Number of parts	$3.00 per part
Machining	Machine hours	$4.10 per machine hour
Assembling	Number of parts	$1.00 per part
Packaging	Number of finished units	$4.00 per finished unit

What is the total manufacturing cost per coffee table?

A.

$104.50

B.

$320.50

C.

$324.50

D. $82.00