Back Porch Company manufactures lawn chairs using an activity-based costing system to allocate all manufacturing conversion costs. The company incurs no direct labor costs. The following information is provided for the month of June: Activity Materials handling Assembling Packaging Estimated Indirect Activity Costs $12,000 $16,500 $5,900 Allocation Base Number of parts Number of parts Number of lawn chairs Estimated Quantity of Allocation Base 4,400 parts 4,400 parts 1,100 lawn chairs Each lawn chair consists of 4 parts; the total direct materials cost per lawn chair is $12. What is the total manufacturing cost per lawn chair? (Round intermediate and the final answer to the nearest cent.) O A. $31.27 O B. $43.27 OC. $25.91 OD. $37.91