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 10 separate parts totaling $175 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 What is the cost of machining per toy? Cost Allocation Rate $2.75 per part $3.00 per machine hour $5.50 per part $7.75 per finished unit A. $18.00 B. $114.00 C. $46.50 D. $30.00