Meaver Company manufactures coffee tables and uses an activity-based costing system to allocate all manufacturing conversion costs. Each coffee table consists of 30 separate parts totaling $190 in direct materials, and requires 6.0 hours of machine time to produce. Additional information follows: Activity Materials handling Allocation Base Cost Allocation Rate Number of parts $3.00 per part $2.90 per machine Machine hours hour Number of parts $4.00 per part Number of finished units $3.00 per finished unit Machining Assembling Packaging What is the number of finished coffee tables? 180 360 42 Cannot be determined from the information given