PAA in manufactures console tables and uses an activity-based costing system to alocate all manufacturing conversion coats Each console table consists of 40 seperate parts totaling 1260 indirect materials and shes of mine me to produce. The company incurs no direct labor costs Additional information follows Activity Materials handing Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of par Number of finished units Cost Allocation Rate 14.00 per part $4.00 per machine hour $5.00 per part $5.00 per finished unt Which of the following is the total manufacturing cost per console tatie? OA $385.00 CB. $640.00 OC $100.00 OD $645.00