QUESTION 35 The company inson activity-based conting to locate all marufacturing conversion conts. The company producen celular telephonen; each phone has $60,00 of direct material, Includes 40 parts and requires 4 hours of machine time. Additional information follow Activity Allocation Base Cost Allocation Rate Materins handling Number of parts $4150 per part Machining Machine hours $2,00 per machine hour Assembling Number of parts $5.00 per part Packaging Nurnber of finished units $7.00 per finished un What is the cost of material handling per phone? @ $200 sa $180