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 4 hours of machine time to produce. Additional information follows: Activity Materials handling Machining Assembling Number of parts Packaging Number of finished units What is the cost of materials handling per console table? O A. $10 B. $150 O C. $60 O D. $7 Allocation Base Number of parts Machine hours Cost Allocation Rate $2.00 per part $4.80 per machine hour $5.00 per part $3.00 per finished unit

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 4 hours of machine time to produce. Additional information follows: What is the cost of materials handling per console table? A. $10 B. $150 C. $60 D. $7