P&A Inc. 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 $300 in direct materials and requires 3 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 Cost Allocation Rate Number of finished units $4.00 per part $4.50 per machine hour $1.00 per part $4.00 per finished unit Which of the following is the total manufacturing cost per console table? A. $90.00 B. $417.50 C. $117.50 OD. $413.50