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O&G Company manufactures console tables and uses an activity-based costing system to allocate all manufacturing conversion costs. E company incurs no direct labor costs. Additional information follows Activity Allocation Base Cost Allocation Rate Materials handling Number of parts $1.00 per part Machining Machine hours $4.70 per machine hour Assembling Number of parts $4.00 per part Packaging Number of finished units $4.00 per finished unit What is the total manufacturing cost per console table? OA. S418.80 B. $122.80 C. $422 80 D. 594.00 manufacturing conversion costs. Each console table consists of 20 separate parts totaling $300 in direct materials and requires 4 hours of machine time to produce the