Beaver Company manufactures coffee tables and uses an activity-based costing system to allocate all manufacturing conversion costs. Each coffee table consists of 20 separate parts totaling $220 in direct materials, and requires 7.0 hours of machine time to produce. The company incurs no direct labor costs. 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 $3.10 per machine hour $1.00 per part $4.00 per finished unit What is the total manufacturing cost per coffee table? O A. $301.70 O B. $305.70 O C. $62.00 O D. $85.70