O&G Company manufactures console tables and uses an activity - based costing system to allocate all manufacturing conversion costs. Each console tables consists of 40 separate parts totaling $230 in direct materials and requires 6 hours of machine time to produce. Additionat information follows: Activity Allocation Base Cost Allocation Rate Materials handling Number of parts $2.00 per part Machining Machine hours $4.50 per machine hour Assembling Number of parts 53.00 per part Packaging Number of finished units $2.00 per finished unit What is the cost of assembling per console table? A $9 B$120 C$80 D$30