how to solve

Parsons and Sons Woodworks manufactures baseball bats and wooden tops. Currently, Parsons and Sons makes 6,100 baseball bats each month. Each bat uses $9.25 in direct materials and $3.25 in direct labor. Parsons and Sons uses two activities in manufacturing the baseball bats: Cutting and Finishing. The cost associated with Cutting is $8,600 a month, allocated on the basis of direct inbor hours. The cost associated with Finishing is $14,200 a month, allocated on the basis of batches. Baseball bats use 13 of the direct labor hours and 40% of total batches. What is the total manufacturing cost for one baseball bat? Multiple Choice $12.44 $12.40