Green Company manufactures toy boats and uses an activity-based costing system. The following information is provided for the month of May Activity Materials handling Assembling Packaging Estimated Indirect Activity Costs $3,000 $4,800 $5,650 Allocation Base Number of parts Number of parts Number of boats Estimated Quantity of Allocation Base 5,000 parts 5,000 parts 1,150 boats Each boat consists of four parts, and the direct materials cost per boat is $7.47. There is no direct labor. What is the total manufacturing cost per boat? (Round any intermediate calculations and your final answer to the nearest cent.) O A. $13.71 OB. $2.64 O C. $18.62 OD. $11.15