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 4 hours of machine time to produce. Additional information follows: Activity Allocation Base Cost Allocation Rate Materials handling Number of parts $2.75 per part Machining Machine hours $6.00 per machine hour Assembling Number of parts $4.50 per part Packaging Number finished units $4.75 per finished unit What is the cost of machining per toy? O A. $24.00 OB. $60.00 O c. $72.00 OD. $19.00