Swiss Furniture Company manufactures bookshelves and uses an activity-based costing system to alloca

Swiss Furniture Company manufactures bookshelves and uses an activity-based costing system to allocate all manufacturing conversion costs. The following information is provided for the month of May:

Activity   Estimated Indirect Activity Costs   Allocation Base   Estimated Quantity of Allocation Base
Materials handling    $6,400   Number of parts   3,200 parts
Assembling    $11,200   Number of parts   3,200 parts
Packaging    $2,240   Number of bookshelves   800 bookshelves

Each bookshelf consists of 4 parts. The direct materials cost per bookshelf is $30.00.

What is the total manufacturing cost per bookshelf?
A) $54.80
B) $22.00
C) $52.00
D) $24.80