$$O&G Company manufactures console tables and uses an activityminusbased costing system to allocate all manufacturing conversion costs. Each console table consists of $30$ separate parts totaling $ $230$ in direct materials and requires $6$ hours of machine time to produce. Additional information$$ follows:

Activity

Allocation Base

Cost Allocation Rate

Materials handling

Number of parts

$ $1\mathrm{.}00$ per part

Machining

Machine hours

$ $3\mathrm{.}00$ per machine hour

Assembling

Number of parts

$ $1\mathrm{.}00$ per part

Packaging

Number of finished units

$ $4\mathrm{.}00$ per finished unit

What is the cost of machining per console$$ table?

Question content area bottom

Part $1$

A$.$$ $24\mathrm{.}00$

$ $24\mathrm{.}00$

B$.$$ $30\mathrm{.}00$

$ $30\mathrm{.}00$

C$.$$ $18\mathrm{.}00$

$ $18\mathrm{.}00$

D$.$$ $90\mathrm{.}00$

$ $90\mathrm{.}00$