23. Alberver, Inc. manufactures jumbers. Each jumber uses $15 in direct materials and $5 in direct labor per unit. Alberver has two activities: Machining, which is applied at the rate of $2 per machine hour, and Finishing, which is applied at the rate of $20 per batch. This month, Alberver made 400 jumbers, using 1,000 machine hours in 40 batches. What is the total manufacturing cost for one jumber? A. $20 B. $25 C. $27 D. $30