Bew Company manufactures coffee tables and uses an activity-based costing system to allocate all manufacturing conversion costs. Each coffee tables consists of 20 separate parts totaling $270 in direct materials, and requires 4 hours of machine time to produce. Additional information follows Allocation Base Number of parts Activity Materials handing Machining Machine hours Assembling Number of parts Packaging Number of finished units What is the cost of assembling per coffee table? OA 100 O $100 Cost Allocation Rate $3.00 per part $3.60 por machine hour $5.00 per part $3.00 per finished unit OC. 532 D. 300