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 $220 in direct 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 $5.50 per machine hour $5.00 per part $6.00 per finished unit What is the cost of assembling per console table? . OA. $14 OB. $200 O C. $80 OD. $35