Hang Ten Company manufactures surf boards and uses an activity $-$ based costing system to allocate all manufacturing conversion costs. Each surf board consists

of $10$ separate parts totaling $$135$ in direct materials, and requires $3\mathrm{.}0$ 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

$$3\mathrm{.}75$ per part

$$3\mathrm{.}00$ per machine hour

$$2\mathrm{.}50$ per part

$$4\mathrm{.}75$ per finished unit

What is the total manufacturing cost per surf board?

A$.$ $$211\mathrm{.}25$

B$.$ $$97\mathrm{.}25$

C$.$ $$30\mathrm{.}00$

D$.$ $$227\mathrm{.}50$