Beaver Company manufactures coffee tables and uses an activity-based costing system to allocate all manufacturing conversion costs. Each coffee table consists of 30 separate parts totaling $250 in direct materials, and requires 7.0 hours of machine time to produce. Additional information follows:

Activity	Allocation Base	Cost Allocation Rate
Materials handling	Number of parts	$1.00 per part
Machining	Machine hours	$3.20 per machine hour
Assembling	Number of parts	$1.00 per part
Packaging	Number of finished units	$3.00 per finished unit

What is the number of finished coffee tables?

		28
		210
		840
		Cannot be determined from the information given