3.1. Company manufactures pillows using an activity-based costing system. The following information is provided for the month of June: Estimated Indirect Activity Activity Costs Allocation Base Materials handling $ 3,150 Number of parts Assembling 13,860 Number of parts Estimated Quantity of Allocation Base 4,200 parts 4,200 parts Packaging 716,170 Number of pillows 1,050 pillows Each pillow consists of 4 parts and the total direct materials cost per pillow is $3.50 1. What is the total cost of materials handling and assembling for each pillow? 2. What is the total cost of packaging per pillow? 3. What is the total manufacturing cost per pillow? 4. If the cost to purchase the same pillow from a supplier is $21.00, what should Sleep Tight do to maximize profits