28. Yuma, Inc. manufactures teddy bears and dolls. Currently, Yum a makes 2,000 teddy bears each month. Each teddy bear uses $2.00 n direct materials and $0.50 in direct labor. Yuma uses two activities In manufacturing the teddy bears: Sewing and Processing. The cost assoclated with Sewing Is $15,000 a month, allocated on the basis of direct labor hours. The cost associated with Processing is $10,000 a month, allocated on the basis of batches. Teddy bears use 12 of the direct labor hours, and 35% of total batches, what is the total manufacturing cost for one teddy bear? O $8.00 $700 O $2.50 O $4.50