Question Help Beaver Company manufactures coffee tables and uses an activity-based costing system to locate all manufacturing conversion costs. Each cottable costs of 30 separe parte staling $240 indretter and requires 7 hours of machine time to produce. The company incurs no direct labor costs. Additional information followers Activity Allocation Base Cost Allocation Rate Materials handling Number of parts $1.00 per part Machining Machine hours $2.70 per machine hour Assembling Number of parts $4.00 per part Packaging Number of finished units $4,00 per finished unit What is the total manufacturing cost per coffee table? A. $412.90 B. $81.00 OC. $408.90 OD. $172.90