O\&G Company manufactures console tables and uses an activity - based costing system to allocate all manufacturing conversion costs. Each console table consists of 20 separate parts totaling $210 in direct materials and requires 7.0 hours of machine time to produce. The company incurs no direct labor costs. Additional information follows: What is the total manufacturing cost per console table? A. $96.00 B. $138.60 C. $348.60 D. $343.60