Alpha Company manufactures breadboxes and uses an activity-based costing system. The following information is provided for the month of May:

Each breadbox consists of 4 parts, and the direct materials cost per breadbox is $7.00. There is no direct labor. What is the total manufacturing cost per breadbox?

Estimated Indirect Activity Costs Activity Materials handling $3,500 Assembling $12,000 Packaging $5,750 Estimated Quantity of Allocation Base Allocation Base Number of parts Number of parts Number of bread boxes 5,000 parts 5,000 parts 1,250 bread boxes