ArtVan produces baseball bats and wooden tops. Currently, ArtVan makes 6,300 baseball bats each month. Each bat uses $4.25 in direct materials and $3.75 in direct labor. ArtVan uses two activities in manufacturing the baseball bats: Cutting and Finishing. The overhead cost associated with Cutting is $9,450 a month, allocated on the basis of direct labor hours. The overhead cost associated with Finishing is $15,120 a month, allocated on the basis of batches. The activity drivers are used as follows:

	Baseball bats	Wooden tops
Direct labor hours	126	252
Batches	30	45

What is the total manufacturing cost for one baseball bat?

Multiple Choice

• $7.96

• $8.00

• $9.46

• $10.44