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 $220 in direct materials and requires 6 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 $4.90 per machine hour $5.00 per part $7.00 per finished unit What is the total manufacturing cost per console table? RE O A. $389.40 OB $98.00 OC. $396.40 OD. $176.40