Hang ten company manufactures surf boards and uses an activityminusbased costing system to allocate all manufacturing conversion costs. each surf board consists of 30 separate parts totaling $ 155 in direct materials, and requires 3 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 $ 3.75 per part machining machine hours $ 2.00 per machine hour assembling number of parts $ 1.50 per part packaging number of finished units $ 2.75 per finished unit what is the total manufacturing cost per surf board?