KAM Company manufactures coffee tables and uses an activity-based costing system to allocate all manufacturing conversion costs. Each coffee tables consists of 20 separate parts totaling $240 in direct materials, and requires 5.0 hours of machine time to produce. Additional information follows: Activity Materials handling Machining Assembling Packaging Allocation Base Cost Allocation Rate Number of parts $3.00 per part Machine hours $2.75 per machine hour Number of parts $2.00 per part Number of finished units $3.25 per finished unit What is the total manufacturing cost per coffee table