Hang Ten Company manulactures surf boards and uses an activity - based costing system to allocato all manufacturing conversion costs. Each surfocard consists of 3 separato parts totaling $175 in direct materials, and requires 6.0 hours of machine time to produce. The company incurs no direct labor costs. Additional information follows: What is the total manulacturing cost per surfboard? A. $18.00 B. $327,25 C. $392,50 D. $224.25