Kramer Company manufactures coffee tables and uses an activity $-$ based costing system to allocate all manufacturing conversion costs. Each coffee table consists of $20$ separate parts totaling $$240$ in

direct materials, and requires $5\mathrm{.}0$ hours of machine time to produce. Additional information follows:

What is the number of finished coffee tables?

A$.250$

B$.20$

C$.100$

D$.$ Cannot be determined from the information given