Use the information below to answer the following question(s): Pittinger Company manufactures cuckoo clocks and uses an activity - based costing system. Each cuckoo clock consists of 10 separate parts totaling $120 in direct materials, and requires 2.0 hours of machine time to produce. Additional information follows: Activity Materials handling Machining Number of parts Machine hours Assembling Packaging What is the cost of assembling per cuckoo clock? Number of parts Number of finished units A. $12.50 B. $5.00 C. $4.50 D. $3.00 Allocation Base Cost Allocation Rate $1.25 per part $2.50 per machine hour $0.50 per part $1.50 per finished unit