This Question: 1 pt 19 of 32 (0 complete This Test: 32 pts possible G 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 $230 in direct materials, and requires 7 hours of machine time to produce. The company incurs no direct labor costs. Additional information follows: Activity Allocation Base Cost Allocation Rate Material handling Number of parts $3.00 per part Machining Machine hours $5,30 per machine hour Assembling Number of parts $1.00 per part Packaging Number of finished units $6.00 per finished unit What is the total manufacturing cost per coffee table? O A $353.10 B. $347 10 C. $106.00 OD $123.10 This Question: 1 pt 20 of 32 (0 complete) This Test: 32 pts possi Maryland Incorporated produces toys. Total manufacturing costs are $350,000 when 100,000 toys are produced. Of this amount total variable costs are $130,000 What are the total production costs when 125,000 toys are produced? (Assume the same relevant range for both production levels. A $512,500 B. $162,500 OC. $382,500 OD $437,500