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 Activity Costs Allocation Base Allocation Base Materials handling $13,000 Number of parts 20.000 parts Assembling $17,5001 Number of parts 20,000 parts Packaging $5400 Number of lawn chairs 2500 lawn chairs Each lawn chair consists of 8 parts; the total direct materials cost per lawn chair is $10. What is the total cost of materials handling and assembling for each lawn chair? (Round intermediate and the final answer to the nearest cent.) O $7.00 O $24.36 O $17.00 O $12.20