P&A Inc. manufactures console tabs and uses an activity-based costing system to allocate all manufacturing comversion costs. Each conectable consist of 20 separate partsteing $200 in direct materials and hou ime to produce. The company incurs no direct labor costs. Additonal information flow Activity Mashing Assembling Pag Allocation Base Number of parts Machin hours Number of part Number of shad Which of the folowing is the total manufacturing cost per con Cost Allocation Rate $4.00 per per $490 per machine hour 5400rp $2.00 per finished un OA 1000 OB 13180 $181.0 0.37 CD-