I&U Company manufactures console tables and uses an activity based costing system to allocate all manufacturing conversion costs. Each console table consists of 30 separate parts totaling $200 in direct materials and requires 7 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 $1.00 per part $5.00 per machine hour $5.00 per part $6.00 per finished unit What is the total product cost per console table? A. $150.00 B. $415.00 C. $421.00 D. $221.00