Hang Ten Company manufactures surf boards and uses an activity-based costing system to allocate all manufacturing conversion costs. Each surf board consists of 20 separate parts totaling $135 in direct materials, and requires 3 hours of machine time to produce. The company incurs no direct labor costs. Additional information follows: Activity Allocation Base Cost Allocation Rate Materials handling Number of parts $3.75 per part Machining Machine hours $3.00 per machine hour Assembling Number of parts $5.50 per part Packaging Number of finished units $2.75 per finished unit What is the total manufacturing cost per surf board? OA $50.00 OB. 524775 OC. $33175 OD. $380.00