O&G Company manufactures console tables and uses an activity-based costing system to allocate all manufacturing conversion costs. Each console tables consists of 20 separate persing $190 indirect materials and requires 5 hours of machine time to produce 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 $4.30 per machine hour $3.00 per part $6.00 per finished unt What is the cost of assembling per console table? OA. $25 OB. $00 OC. $12 OD. $40 CHILD