Cooler Co. Appliances manufactures toaster ovens. Each oven contains 15 parts totaling $35 in direct materials. Each oven requires 3 hours of machine time at $15 per machine hour, and 1.5 hours for inspection. The company has the following information regarding activities, activity drivers, and cost per driver units:

Activity Activity Driver Cost per Driver Unit

Machining Machine hours $3.75/machine hour

Materials handling Number of parts $1.20/part

Assembly Number of parts $0.85/part

Inspection Inspection hours. $11.80/inspection hour

What is the cost of assembly per toaster oven for Cooler Co.?

A: $12.75

B: $17.70

C: $18.00

D:$11.25