Beaver 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 $220 in direct materials, and requires 7.0 hours of machine time to produce. Additional information follows: 
What is the total manufacturing cost per coffee table?
Definitions:
Avoidable Cost
Costs that can be eliminated if a certain decision is made, not incurred if a particular activity is avoided.
Sunk Cost
A sunk cost is an expense that has already been incurred and cannot be recovered, often considered irrelevant for future business decisions.
Opportunity Cost
The cost of the next best alternative foregone as a result of making a decision.
Incremental Revenue
Additional income generated from a new sale, project, or strategy, over and above existing revenue streams.
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