The company manufactures coffee 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 4.0 hours of machine time to produce. What is the cost of packaging per coffee table? (round answer to nearest whole number.)

Activity	Allocation Base	MOH Allocation Rate
Materials Handling	Number of Parts	$1 per part
Machining	Machine Hours	$3.5 per machine hour
Assembling	Number of Parts	$2 per part
Packaging	Number of Finished Units	$3 per unit