Back Porch Company manufactures lawn chairs using an activity - based costing system to allocate all manufacturing conversion costs. The following information is provided for the month of June: Activity Estimated Indirect Activity Costs Allocation Base Estimated Quantity of Allocation Base Materials handling $12,000 Number of parts 12,000 parts Assembling $16, 800 Number of parts 12,000 parts Packaging $4, 500 Number of lawn chairs 1, 500 lawn chairs Each lawn chair consists of 8 parts; the total direct materials cost per lawn chair is $10.00. What is the total manufacturing cost per lawn chair? $19, 20 $32, 20 $22, 20 $29, 20