ABC Manufacturing uses activity-based costing. Each product consists of 20 separate parts totaling $95 in direct materials, and requires 2.5 hours of machine time to produce. Additional information is as follows: Acitivity Materials handling Machine operations Assembling Packaging Allocation Base Number of parts Number of hours Number of parts Number of completed products $0.09 $5.22 $0.35 $2.00 Cost Allocation Rate What is the cost of materials handling per product? Enter your response with two decimals but without a comma or $ sign.