P&A Inc manufactures console tables and unes an activity-based costing system to allocate a manufacturing comsion cos. Each come te con of 20 pe hours of machine time to produce The company incur no dect labor Anal information fo Activity Materials handing Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of fished un Cost Allocation Rate 3300 per pa 16.30 1 machine fu $2.00 per part $600 per shed wit Which of the following is the total manufacturing cost per console table OA. $321.90 OB $106.00 OC $315.90 OD. $121.901