Kramer Company manufactures coffee tables and uses an activity-based costing system to allocate all manufacturing conversion costs. Each coffee tables consists of 30 separate parts totaling $290 in direct materials, and requires 6 hours of machine time to produce. Additional information follows: Activity Materials handling Allocation Base Number of parts Cost Allocation Rate $3 per part Machining Machine hours $4.20 per machine hour Assembling Number of parts $4 per part Packaging Number of finished units $5 per finished unit What is the cost of machining per coffee table? A. $30 B. $25.20 C. $126 D. $120