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 $210 in direct materials and requires 7.0 hours of machine time to produce. The company incurs no direct labor costs. Additional information follows: Cost Allocation Activity Allocation Base Rate Materials handling Number of parts $3.00 per part $4.80 per machine Machining Machine hours hour Assembling Number of parts $2.00 per part Number of finished $5.00 per finished Packaging unit What is the total manufacturing cost per console table? units OA) $138.60 B) $96.00 C) $343.60 OD) $348.60