Kramer Company manufactures coffee tables and uses an activity-based costing system to allocate all manutacturing conversion costs. Each coffee table consists of 20 separate parts totaling $240 in direct materials, and requires 5.0 hours of machine time to produce. No direct labor is used. 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 $2.75 per machine hour $1.00 per part $3.00 per finished unit What is the total manufacturing cost per coffee table? Select one: A. $76.75 B. $313.75 C. $316.75 D. $55.00