Kramer Company manufactures coffee tables and uses an activity-based costing system to allocate all manufacturing conversion costs. Each coffee table consists of 20 separate parts totaling $240 in direct materials, and requires 5.0 hours of machine time to produce. Additional information follows: 
What is the number of finished coffee tables?
Definitions:
Shares
Stakeholding units in a business or financial asset that entitle owners to a fair portion of distributed profits, or dividends.
Market-To-Book Ratio
A financial ratio that compares a company's market value to its book value, indicating how much investors are willing to pay above the net asset value.
Price-Earnings Ratio
A valuation metric for a company, calculated as market value per share divided by earnings per share.
Book Value
The net value of a company's assets, subtracting the total liabilities from the total assets, often used to assess a company's financial health.
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