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 Quantity of Allocation Base 10,500 parts 10,500 parts 2,100 lawn chairs Estimated Indirect Activity Costs Activity Materials handling$11,000 Assembling Packaging Allocation Base Number of parts Number of parts Number of lawn chairs $16,300 $5,200 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. S13.00 O C. S28.48 O D. $15.48