Activity Estimated Indirect Activity Allocation Base Estimated Quantity of Allocation Costs Base Materials $3,000 Number of parts 6,000 parts handling Assembling $7,200 Number of parts 6,000 parts Packaging $4,000 Number of 2,000 pillows pillows Each pillow consists of 3 parts; the total direct materials cost per pillow is $8.00. What is the total cost of packaging per pillow? A. $1.50 B. $10.00 C. $3.60 O D. $2.00