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 $270 in direct materials and requires 7 hours of machine time to produce. The company incurs no direct labor costs. Additional information follows: Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished units Cost Allocation Rate $2.00 per part $3.40 per machine hour $3.00 per part $3.00 per finished unit What is the total manufacturing cost per console table? O A. $126.80 B. $396.80 C. $68.00 OD. $393.80