Miller Products manufactures dining room tables. Miller's production operations are divided into two departments Department A and Department B. The company uses a process costing system. Miller incurred the following costs during the year to produce 10,000 tables: Department A Department B $750,000 387,300 If Miller sells 9,400 tables during the year, what will be the cost per table produced? (Round your answer to two decimal places.) O A. $120.99 OB. $75.00 C. $113.73 OD. $79.79