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Beaver Company manufactures ooffee tables and uses an activity-based costing system to allocate all manufacturing conversion costs. Each coffee tables consists of 20 separate parts totaling $190 in direct materials, and requires 3.0 hours of machine time to produce. 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 $3.60 per machine hour $2.00 per part 3.00 per finished unit What is the cost of machining per coffee table? O A. $9.00 B. $72.00 C. $40.00 O D. $10.80