What is the total manufacturing cost per coffeetable?

Beaver Company manufactures coffee tables and uses an activity - based costing system to allocate all manufacturing conversion costs. Each coffee table consists of 30 separate parts totaling $290 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 Materials handling Number of parts $1.00 per part Machining Machine hours $5.20 per machine hour Assembling Number of parts $1.00 per part Packaging Number of finished units $7.00 per finished unit What is the total manufacturing cost per coffee table? O A. $103.40 O B. $386.40 O C. $156.00 O D. $393.40