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 Materials handling Assembling Packaging Estimated Indirect Activity Costs $10,000 $15,400 $5,400 Allocation Base Number of parts Number of parts Number of lawn chairs Estimated Quantity of Allocation Base 11,900 parts 11,900 parts 1,700 lawn chairs Each lawn chair consists of 7 parts; the total direct materials cost per lawn chair is $17. What is the total cost of materials handling and assembling for each lawn chair? (Round intermediate and the final answer to the nearest cent.) A. $35.12 B. $9.06 C. $26.06 D. $14.94