P&A Inc. manufactures console tables and uses an activity based costing system to allocate all manufacturing conversion costs. Each console table consists of 30 separate parts totaling $190 in direct materials and requires 4 hours of machine time to produce. The company incurs no direct labor costs. Additional information follows: Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished units Cost Allocation Rate $1.00 per part $2.50 per machine hour $2.00 per part $4.00 per finished unit Which of the following is the total manufacturing cost per console table? A. $294.00 B. $290.00 C. $104.00 D. $75.00