QUESTION 18 Andrews Company manufactures desks and uses an activity-based costing system to allocate all manufacturing conversion costs. Each desk consists of 20 separate parts totaling $240 in direct materials, and requires 5.0 hours of machine time to produce. Additional information follows: Activity Allocation Base Cost Allocation Rate Materials handling Number of parts $2.00 per part Machining Machine hours $2.75 per machine hour Assembling Number of parts $1.00 per part Packaging Number of finished units $3.00 per finished unit What is the total manufacturing cost per desk? A. $ 8.75 B. $313.75 C. $55.00 D. $316.75 E. $76.75 De and Submit to save and submit. Click Save All Answers to save all answers. Save All