1039657/take Sleep Tight Company manufactures pillows using an activity-based costing system. The following information is provided for the month of June: Estimated Indirect Allocation Estimated Quantity of Activity Activity Costs Base Allocation Base Materials Number of handling $3,150 parts 4,200 parts Number of Assembling $13,860 parts 4,200 parts Number of Packaging $2,730 pillows 1,050 pillows Each pillow consists of 4 parts and the total direct materials cost per pillow is $3.50. There is no direct labor. What is the total manufacturing cost per pillow? O $22.30 O $16.20 O $26.50