Hayden Co. manufactures baseball caps that sell for $40 each. Each cap uses $14 in direct materials and $5 in direct labor per unit. Hayden has two activities: Cutting, which is applied at the rate of $5 per machine hour, and , Assembly which is applied at the rate of $25 per batch. This month, Hayden made 400 caps, using 1,000 machine hours in 40 batches. What is the total manufacturing cost for one cap?

$21

$8

$35

$6