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Beaver Company manufactures coffee tables and uses an activity- based costing system. Each coffee table consists of 30 separate parts totaling $250 in direct materials, and requires 5 hours of machine time to produce. 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 $2.00 per part $4.10 per machine hour $3.00 per part $7.00 per finished unit What is the cost of materials handling per coffee table? OA. $12 B. $60 OC. $90 O D. $13