ArtVan produces baseball bats and wooden tops. Currently, ArtVan makes 6,600 baseball bats each month. Each bat uses $5.00 in direct materials and $4.50 in direct labor. ArtVan uses two activities in manufacturing the baseball bats: Cutting and Finishing. The overhead cost associated with Cutting is $9,900 a month, allocated on the basis of direct labor hours. The overhead cost associated with Finishing is $15,840 a month, allocated on the basis of batches. The activity drivers are used as follows:

	Baseball bats	Wooden tops
Direct labor hours	132	264
Batches	36	54

What is the total manufacturing cost for one baseball bat?

Multiple Choice

• $9.46

• $9.50

• $10.96

• $11.94