Garrett Company manufactures coffee tables and uses an activityminusbased costing system to allocate all manufacturing conversion costs. Each coffee table consists of 15 separate parts totaling $125 in direct materials, and requires 2.0 hours of machine time to produce. Additional information follows:

Activity

Allocation Base

Cost Allocation Rate

Materials handling

Number of parts

$1.75 per part

Machining

Machine hours

$2.00 per machine hour

Assembling

Number of parts

$0.50 per part

Packaging

Number of finished units

$2.75 per finished unit

What is the total manufacturing cost per coffee table?