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: Estimated Indirect Estimated Quantity of Activity Materials handling Activity Costs Allocation Base Allocation Base $11,000 Number of parts 10,500 parts Assembling Packaging $16,300 Number of parts 10,500 parts $5,200 Number of lawn chairs 2,100 lawn chairs Each lawn chair consists of 5 parts; the total direct materials cost per lawn chair is $13. What is the total manufacturing cost per lawn chair? (Round intermediate and the final answer to the nearest cent.) O A. S26.00 O B. $13.00 O C. $28.48 O D. $15.48