Birds and Such, Inc. manufactures birdhouses and uses an activity-based costing system. The following information is provided for the month of May: Activity Estimated Indirect Activity Costs Allocation Base Estimated Quantity of Allocation Base Materials handling $ 3,500 Number of parts 5,000 parts Assembling $12,000 Number of parts 5,000 parts Packaging $5,750 Number of birdhouses 1,250 birdhouses Each breadbox consists of 4 parts, and the direct materials cost per birdhouse is $7.00. What is the cost of materials handling and assembling per breadbox?