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 Activity Costs Estimated Quantity of Allocation Base Activity Materials handling Assembling Packaging Allocation Base S11,000 $16,100 $4,700 Number of parts Number of parts Number of lawn chairs 18,000 parts 18,000 parts 1,800 lawn chairs Each lawn chair consists of 10 parts, the total direct materials cost per lawn chair is $11 What is the total cost of packaging per lawn chair? OA. $2.61 B. $8.94 O C. $13.61 O D. $6.11