O&G Company manufactures console tables and uses an activity-based costing system. Each console table consists of 30 separate parts totaling $250 in direct materials, and requires 5.0 hours of machine time to produce. Additional information follows: Cost Allocation Activity Allocation Base Rate Materials handling Number of parts $2.00 per part $4.70 per machine Machining Machine hours hour Assembling Number of parts $3.00 per part Number of finished $7.00 per finished Packaging units unit What is the cost of materials handling per console table? A) $60 B) $14 C) $90 OD) $12