Hang Ten Company manufactures surf boards and uses an activity based costing system to allocate all manufacturing conversion costs. Each surfboard consists of 30 separate parts totaling $145 in direct materials, and requires 3 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 $2.75 per part $2.00 per machine hour $0.50 per part $5.75 per finished unit What is the total manufacturing cost per surfboard? O A $163.25 @ B. $60.00 O c. $254.25 O D. $302.50