Hang Ten Company manufactures surf boards and uses an activity-based costing system to allocate all manufacturing conversion requires 3.0 hours of machine time to produce. Additional information follows: Activity Allocation Base Number of parts Cost Allocation Rate $3.75 per part Materials handling Machining Machine hours Assembling Number of parts $3.00 per machine hour $2.50 per part $4.75 per finished unit Packaging Number of finished units What is the total manufacturing cost per surf board? a $227.50 $30.00 $211.25 a $9725 Hang Ten Company manufactures surf boards and use an activity-based costing system to woonte al manufacturing cornersion requires 3 hours of machine to produce. Additional wommation follows s Each surf board consists of 10 separate parts totaling $135 in direct material and umber of finished ruts What is the manufacturing cost per surf board