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Beaver Company manufactures coffee tables and usos an activity-based costing system. Each coffoe table consists of 30 separate parts totaling $270 in direct materials, and requires 4 hours of machine time to produce. Additional information follows: Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parls Number of finished units Cost Allocation Rate $1.00 per part $4.90 per machine hour $5.00 per part 2.00 per finished uni 321/7 What is the cost of materials handling per ooffee table? OB. $150 . S30 ts for a Overall Sco