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 $260 in direct materials and requires 4.0 hours of machine time to produce. Additional information follows: Activity Allocation Base Cost Allocation Rate Materials handling Number of parts $3.00 per part Machining Machine hours $5.10 per machine hour Assembling Number of parts $5.00 per part Packaging Number of finished units $3.00 per finished unit What is the cost of assembling per console table?

A. $120

B.$200

C.$11

D.$32