Beaver Company manufactures coffee tables and uses an activity-based costing system to allocate all manufacturing conversion costs Each coffee tables consists of 40 separate parts totaling $230 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 $3.10 per machine hour $1.00 per part $7.00 per finished unit What is the cost of assembling per coffee table? OA. $120 OB. $40 OC. $13 OD. $28 Total fixed costs for Green Planes Inc. are $120,000. Total costs, including both fixed and variable, are $600,000 ir 170.000 units are produced. The total vanable costs at a level of 220,000 units would be (Round any intermediary calculations to the nearest cent) O A. $520,400 O B. $156,294 OC. $370,909 OD. $776471