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 $230 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 $1.00 per part $5.40 per machine hour $5.00 per part $7.00 per finished un What is the cost of machining per console table? OA $32.401 OB. $108.00 CC. $42.00 OU $300.00