I&U Company manufactures console tables and uses an activity - based costing system to allocate all manufacturing conversion costs. Each console table consists of 20 separate parts totaling $260 in direct materials and requires 6 hours of machine time to produce. The company incurs no direct labor costs. 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 $3.40 per machine hour $4.00 per part $5.00 per finished unit What is the total product cost per console table? A. $400.40 B. $405.40 C. $68.00 D. $145.40