Beaver Company manufactures coffee tables and uses an activi…

Beаver Cоmpаny mаnufactures cоffee tables and uses an activity-based cоsting system. Each coffee table consists of 30 separate parts totaling $210 in direct materials, and requires 6.0 hours of machine time to produce. Additional information follows:   Activity Allocation Base Cost Allocation Rate Materials handling Number of parts $3.00 per part Machining Machine hours $3.50 per machine hour Assembling Number of parts $1.00 per part Packaging Number of finished units $6.00 per finished unit   What is the cost of materials handling per coffee table?