Furniture Company manufactures bookshelves and uses an activity-based costing system to allocate all manufacturing conversion costs. The following information is provided for the month of May:

Activity	Estimated Indirect Activity Costs	Allocation Base	Estimated Quantity of Allocation Base
Materials handling	$7500	Number of parts	7080 parts
Assembling	$11,900	Number of parts	7080 parts
Packaging	$2160	Number of bookshelves	1180 bookshelves

Each bookshelf consists of 6 parts. The direct materials cost per bookshelf is $35.

What is the total manufacturing cost per bookshelf?