This Question: 1 pt 18 of 32 (6 complete) This Test: 32 pts poss Beaver Company manufactures coffee tables and uses an activity- based costing system to allocate all manufacturing conversion costs. Each coffee table consists of 20 separate parts totaling $250 in direct materials, and requires 5 hours of machine time to produce. Additional information follows Activity Allocation Base Machine hours Number of finished units ges 5 Materials handling Number of parts$3.00 per part Machining AssemblingNumber of parts Packaging $3.00 per machine hour $2.00 per part $3.00 per finished unit ently vied What is the total manufacturing cost per coffee table? O A. $60.00 O B. $365.00 C $118.00 D. S36800 2.d.1 or Test#2