The Press Go Corporation manufactures and assembles remote control toys. The company uses an activity based costing system to allocate all manufacturing conversion costs. Each toy consists of 20 separate parts totaling $155 in direct materials and requires 6 hours of machine time to produce. Additional information follows: Activity Materials handling Machining Assembling Packaging Allocation Base Number of parts Machine hours Number of parts Number of finished units Cost Allocation Rate $1.75 per part $2.00 per machine hour $1.50 per part $4.75 per finished unit What is the cost of materials handling per toy? A. $30.00 B. $35.00 C. $12.00 D. $28.50