O&G Company manufactures console tables and uses an activity-based costing system to allocate all manufacturing conversion costs. Each console table consists of 40 separate parts totaling $200 in direct materials and requires 6 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 $3.00 per part $3.70 per machine hour $1.00 per part $7.00 per finished unit What is the cost of machining per console table? OA. $22.20 OB. $148.00 Oc. $42.00 OD. $40.00