RX Help Center PU Beaver Company manufactures coffee tables and uses an activity-based costing system. Each coffee table consists of 40 separate parts totaling $180 in direct materials, and requires 3 hours of machine time to produce. Additional information follows: Activity Allocation Base Activity Allocation Rate Material Handling Number of parts $1.00 per part Machining Machine Hours $4.70 per machine hour Assembling Number of parts $5.00 per part Packaging Number of finished units $7.00 per finished coffee table How much overhead cost is allocated to each coffee table for assembling? $17.70 5200 510 O 540